KAHN, J.T.C.
This is the court's determination with respect to plaintiff, United States Postal Service's ("taxpayer") motion to apply the Freeze Act to its 1996, 1997, and 1998 property tax assessments. The current motion is a product of property tax appeals filed by taxpayer for the property located at 850 Newark Turnpike, Kearny, New Jersey for the tax years 1991 through 1996. This court
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