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EAST ORANGE v. 280 SO. HARRISON ST.

16 N.J. Tax 424 (1997)

CITY OF EAST ORANGE, PLAINTIFF, v. 280 SOUTH HARRISON STREET ASSOCIATES, DEFENDANT.

Tax Court of New Jersey

June 24, 1997.

Attorney(s) appearing for the Case

Edna Y. Baugh for plaintiff (Medvin & Elberg, attorneys).

Susan M. Flynn for defendant (Calo Agostino, attorney).

SMALL, J.T.C.

Plaintiff, City of East Orange, appeals from a judgment of the Essex County Board of Taxation reducing the 1995 added assessment against the subject property to the value of the property determined by the board's judgment concluding the appeal of the 1995 regular assessment against the property. The basis of the county board's judgment is its application of the Freeze Act, N.J.S.A. 54:3-26, to the judgment with respect to the 1995 regular assessment...

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