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UNION MINERALS & ALLOYS CORP. v. TOWN OF KEARNY

13 N.J. Tax 114 (1992)

UNION MINERALS & ALLOYS CORP. AND AT & T TECHNOLOGIES, INC., PLAINTIFFS-RESPONDENTS, v. TOWN OF KEARNY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 10, 1992.

Attorney(s) appearing for the Case

Gary D. Bennett, attorney for appellant (Mr. Bennett, on the brief).

Rosenblum & Rosenblum, attorneys for respondents (Edward G. Rosenblum, on the brief).

Before Judges LONG and BAIME.

PER CURIAM.

The Town of Kearny appeals from a judgment of the Tax Court, granting the motion of Union Minerals & Alloys Corp. and AT & T Technologies for Freeze Act relief for the tax years 1986 and 1987. The court also dismissed the Town's Freeze Act avoidance complaint. These actions were taken following an evidentiary hearing. The court held that the Town failed to establish or offer proof of the market value of the property in the base year 1985. This...

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