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RAINHOLD HOLDING CO. v. FREEHOLD, TP.

15 N.J. Tax 420 (1996)

RAINHOLD HOLDING CO., PLAINTIFF, v. FREEHOLD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

January 2, 1996.

Attorney(s) appearing for the Case

Michael I. Schneck for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys).

Nathan P. Wolf, Esq. for defendant (Rosenblum, Wolf & Lloyd, attorneys).

HAMILL, J.T.C.

Before the court is plaintiff's motion to apply the Freeze Act for the 1995 tax year based on a county tax board judgment for the 1993 tax year.

The property at issue is Block 86, Lot 12 in Freehold Township. On June 23, 1993, the Monmouth County Board of Taxation issued a judgment that "sustained without prejudice" the 1993 assessment on the property at $7,900,000. Plaintiff appealed the judgment of the county board to the Tax Court, but on...

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