PER CURIAM.
Plaintiff Borough of Northvale appeals from the grant of summary judgment to defendant, Director of the Division of Taxation. In its appeal, plaintiff raises the following three issues:
POINT I
THE FREEZE ACT DID NOT APPLY TO THE 1996 ASSESSMENT YEAR AND THEREFORE THE TAX COURT AND DEFENDANT ERRED BY EXCLUDING THE SUBJECT SALE FROM THE RATIO STUDY.
POINT II
THE TAX COURT IMPROPERLY GRANTED SUMMARY JUDGMENT...
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