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TARTIVITA v. BOR. OF UNION BEACH

DOCKET NO. 007705-2018.

31 N.J. Tax 335 (2019)

VALENTINA TARTIVITA, PLAINTIFF, v. BOROUGH OF UNION BEACH, DEFENDANT.

Tax Court of New Jersey.

Decided: December 9, 2019.

Attorney(s) appearing for the Case

Valentina Tartivita for plaintiff, a self-represented party.

John T. Lane, Jr. for defendant (John T. Lane, Jr., Esq., attorney).

This opinion decides the issue of whether plaintiff is entitled to the benefit of the Freeze Act for tax year 2018. The Freeze Act law protects a property owner from facing annual increases in local property tax assessments by requiring that the adjudged valuation for a tax year (the "base year") as reflected in a final judgment of...

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