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U.S. POSTAL SERVICE v. TOWN OF KEARNY

21 N.J. Tax 78 (2002)

UNITED STATES POSTAL SERVICE, PLAINTIFF-RESPONDENT, v. TOWN OF KEARNY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 16, 2002.

Attorney(s) appearing for the Case

Laura J. Wadleigh, argued the case for appellant (Castano Quigley, attorneys; Joseph G. Ragno, of counsel, Daniel J. Pollak and Nancy A. Skidmore, on the brief).

Kenneth W. Rosenberg of the Washington, D.C. bar, admitted pro hac vice, argued the cause for respondent (Susan C. Cassell, Assistant United States Attorney, attorney; Mr. Rosenberg, of counsel; Ms. Cassell, on the brief).

Before Judges KESTIN, FALL and WEISSBARD.

PER CURIAM.

Defendant, Town of Kearny, appeals from a determination by the Tax Court that the Freeze Act, N.J.S.A. 54:51A-8, applied to bar defendant's added assessment upon real property leased by plaintiff, United States Postal Service.

On November 22, 1996, a judgment was entered by the Tax Court setting forth the terms of a settlement of a suit disputing property tax assessments made by defendant on plaintiff...

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