Search Rutgers Law Library N.J. Court Opinions

16 Ninth Avenue Equities Co., Inc. v. East Rutherford Borough -- rank: 639

... 99 Murray Hill SRG LLC’s motion for relief under N.J.S.A. 54:51A-8 (hereinafter the “Freeze Act”) for tax years 2013 and ... for tax years 2011 and 2012. 3 2014 pursuant to N.J.S.A. 54:51A-8. Defendant rejected this proposal. Subsequently, the Borough also rejected an ... real property within the district has been put into effect. [N.J.S.A. 54:51A-8.] The wording of the Freeze Act shows that its application ... period to file a motion to enforce its provisions. See N.J.S.A. 54:51A-8; R. 8:7(d). In Zisapel, a successor owner filed ... Act application for tax years 2013 and 2014 pursuant to N.J.S.A. 54:51A-8 and consistent with Zisapel and Ritchie & Page Distribution Co. Inc ... Murray Hill’s application for Freeze Act relief pursuant to N.J.S.A. 54:51A-8 is GRANTED. Very truly yours, Hon. Joseph M. Andresini, ...

docket:	000865-12
court:	NJ Tax Court
decided:	2019-02-01
status:	Unpublished
citation:
Document Size:	23297

17 The Top Condominium v. Township of South Orange Village -- rank: 622

... the assessment for tax years 2014 and 2015 pursuant to N.J.S.A 54:51A-8, commonly known as the Freeze Act. 1 I. Statement of ... that apply to a final judgment of the Tax Court. N.J.S.A 54:51A-8. For the sake of clarity, judgment here would be entered pursuant to N.J.S.A 54:51A-8. ml ADA Americans w ith Disabilities Act ENSURING AN OPEN ... years, 2014 and 2015. 3 II. Legal Analysis As per N.J.S.A. 54:51A-8, “Conclusiveness of judgment; changes in value; effect of revaluation ... effect of such judgment shall terminate with said pretax year. N.J.S.A. 54:51A-8 operates to freeze an assessment for a tax year in ...

docket:	009306-13
court:	NJ Superior Court Appellate Division
decided:	2022-04-22
status:	Unpublished
citation:
Document Size:	20202

18 AVR REALTY CO., C/O ROSE VS CRANFORD TOWNSHIP -- rank: 620

... the assessment for a forthcoming year implicates the Freeze Act, N.J.S.A. 54:51A-8. Contrary to the Tax Court decision, our review of the ... reflects that Cranford's assessor followed the statutory procedure of N.J.S.A. 54:51A-8, applied to the tax assessment for 1994. Defendant opposed plaintiff ... As noted, we disagree and reverse. II ����The Freeze Act, N.J.S.A. 54:51A-8, provides: ������������Where a final judgment has been rendered by the ... Newark v. Fischer , 8 N.J. 191 , 200 (1951). ����Applying N.J.S.A. 54:51A-8 to the facts presented, the Tax Court judgment dated June ... the Omitted Assessment Law was correct. Suffice it to say, N.J.S.A. 54:51A-8, as interpreted in AVR I , provides an assessor with a ... 294 N.J. Super . at 299-300 (emphasis added).] ����Since N.J.S.A. 54:51A-8, as interpreted in AVR I , permitted the assessor to ...

docket:	a6837-96
court:	njappellate
decided:	1998-12-01
status:	published
citation:	316 N.J.Super. 401
Document Size:	14309

19 Pella LLC v City of Cape May\t -- rank: 620

... year and two subsequent years. Id. at 119-20. See N.J.S.A. 54:51A-8 (Freeze Act). “[F]inal approval under the Municipal Land ...

docket:	013605-20
court:	tax
decided:	2024-05-03
status:	Unpublished
citation:
Document Size:	31402

20 /usr/local/share/www/libweb/collections/courts/appellate/008002-20.opn.html -- rank: 611

... Plaintiff opposed the same, and cross-moved for relief under N.J.S.A. 54:51A-8 (“Freeze Act”) based on a judgment for 2014 pursuant ... judgment of the Tax Court (called the “base year”). N.J.S.A. 54:51A-8. One of the exceptions is where there has been a ... property within the district has been put into effect.” N.J.S.A. 54:51A-8. The issue presented here is the meaning of the terms ... market value it could easily have included such language in N.J.S.A. 54:51A-8. It did not do so.” 28 N.J. Tax ...

docket:	008002-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37792

21 /usr/local/share/www/libweb/collections/courts/appellate/008001-20.opn.html -- rank: 611

... Plaintiff opposed the same, and cross-moved for relief under N.J.S.A. 54:51A-8 (“Freeze Act”) based on a judgment for 2015 pursuant ... judgment of the Tax Court (called the “base year”). N.J.S.A. 54:51A-8. One of the exceptions is where there has been a ... property within the district has been put into effect.” N.J.S.A. 54:51A-8. The issue presented here is the meaning of the terms ... market value it could easily have included such language in N.J.S.A. 54:51A-8. It did not do so.” 28 N.J. Tax ...

docket:	008001-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37056

22 /usr/local/share/www/libweb/collections/courts/appellate/012151-20.opn.html -- rank: 606

... DeAlmeida, P.J.T.C. 1 Although the Freeze Act, N.J.S.A. 54:51A-8, allows for a Tax Court Judgment setting an assessment to ...

docket:	012151-20
court:	NJ Tax Court
decided:	2017-07-05
status:	unpublished
citation:
Document Size:	76542

23 Camden Day Nursery Association v. City of Camden -- rank: 606

... DeAlmeida, P.J.T.C. 1 Although the Freeze Act, N.J.S.A. 54:51A-8, allows for a Tax Court Judgment setting an assessment to ...

docket:	12151-15
court:	NJ Tax Court
decided:	2017-07-05
status:	unpublished
citation:
Document Size:	76851

24 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 600

... Freeze Act, N.J.S.A. 54:3-26 and N.J.S.A. 54:51A-8, to a county board of taxation or Tax Court judgment ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

25 NEWTON WEST, LTD v. TOWN OF NEWTON -- rank: 600

... Court's rejection of a taxpayer's Freeze Act action, N.J.S.A. 54:51A-8, 1 plaintiff, Newton West, Ltd., the owner of an apartment ... period for filing a motion to enforce its provisions. See N.J.S.A. 54:51A-8; see also R. 8:7(d). The act protects a ... real property within the district has been put into effect. [ N.J.S.A. 54:51A-8 (emphasis added).] 2 The reassessment valued plaintiff's property at ...

docket:	a1976-15
court:	NJ Superior Court Appellate Division
decided:	2017-06-12
status:	unpublished
citation:
Document Size:	36371

26 /usr/local/share/www/libweb/collections/courts/tax/003126-2015opn.opn.html -- rank: 594

... with respect to plaintiff’s motion for supplemental relief under N.J.S.A. 54:51A-8 to invalidate the 2016 omitted added assessment and the 2017 ... assessment. Instead Plaintiff filed the subject motion for application of N.J.S.A. 54:51A-8, the Freeze Act. Plaintiff certifies that there has not been ... question. II. Legal Issues and Analysis A. Standard of Review N.J.S.A. 54:51A-8 provides: Where a judgment not subject to further appeal has ... binding effect of the judgment terminates with the pretax year. N.J.S.A. 54:51A-8. The Statute places the burden of proof on the municipality ... reasonably in increasing an assessment in a Freeze Act Year. N.J.S.A. 54:51A-8. If the 3 Court finds that the assessor did not ... set forth above, Plaintiff’s motion for supplemental relief under N.J.S.A. 54:51A-8 is GRANTED. The omitted added assessment for the 2016 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	15490

27 Twin Lakes Realty, LLC v. Township of Aberdeen -- rank: 592

... 2015 but not due to application of the Freeze Act, N.J.S.A. 54:51A-8. 5 to $9 million, so the approximate $5 million difference ...

docket:	002975-2018
court:	tax
decided:	2024-06-19
status:	Unpublished
citation:
Document Size:	45633

28 Ennis v. Alexandria Twp. -- rank: 592

... defendant. LASSER, P.J.T.C. Taxpayers seek application of N.J.S.A . 54:51A-8 (Freeze Act) to their 1992 local property tax assessment based ... reassessment program is put into effect in a taxing district. N.J.S.A . 54:51A-8, which applies specifically to the Tax Court, provides: Where a ... is the probable legislative intent that the term "revaluation" in N.J.S.A . 54:51A-8 encompasses the term "reassessment," because the terms revaluation and reassessment ... program is adopted by a taxing district. A reading of N.J.S.A . 54:51A-8 could lead one to conclude, as did Taxpayers, that the ... the Tax Court. 1 The Tax Court Freeze Act statute, N.J.S.A . 54:51A-8, enacted in 1983, contains language similar to the county board ...

docket:	11781-91
court:
decided:	1993-11-12
status:
citation:	13 N.J. Tax 423
Document Size:	34258

29 OF THE CITY OF ATLANTIC CITY v. CALIFORNIA AVENUE VENTURES, <br -- rank: 589

... judgments on the merits for purposes of the Freeze Act, N.J.S.A. 54:51A-8). The values arrived at in settlements are just as reliable ...

docket:	05963-03
court:
decided:	2004-10-04
status:
citation:	21 N.J. Tax 511
Document Size:	36901

30 ROCKSTONE GROUP, Plaintiff v. LAKEWOOD TOWNSHIP, <br -- rank: 586

... stipulation was silent as to applicability of the Freeze Act, N.J.S.A. 54:51A-8, since the parties were unable to settle that issue and ... increase in value from the base year. The Freeze Act, N.J.S.A. 54:51A-8, provides, in part: Where a final judgment has been rendered ... Newark v. Fischer , 8 N.J. 191, 199-200 (1951); N.J.S.A. 54:51A-8. Of course, a municipality should not be permitted to thwart ... a change in value as such term is used in N.J.S.A. 54:51A-8, it is entitled to a plenary hearing. The municipality alleges ...

docket:	04614-97
court:
decided:	1999-03-24
status:
citation:	18 N.J. Tax 117
Document Size:	35164