PIZZUTO, J.T.C.
This matter presents the question of whether the purchaser of real property is bound by an agreement made between the seller and the taxing district, as part of the settlement of a tax appeal, to stabilize the assessed valuation of the property under the Freeze Act (N.J.S.A. 54:51A-8). The agreement at issue was made after the transfer of the property, which occurred during the year covered by the appeal.
The property is an office building...
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