Search Rutgers Law Library N.J. Court Opinions

46 Ritchie & Page Distrib. Co., Inc. v. City of Trenton -- rank: 519

... tax years 2015 and 2016 pursuant to the Freeze Act, N.J.S.A. 54:51A-8 (“Freeze Act”) since the judgment setting the 2014 assessment ... for a particular tax year (called the “base year”). N.J.S.A. 54:51A-8. 1 The judgment must reflect a value determination of the ... has been a change in value in the freeze years. N.J.S.A. 54:51A-8. A municipality must first show that the property’s value ...

docket:	002140-20
court:	NJ Tax Court
decided:	2016-10-13
status:	unpublished
citation:
Document Size:	27254

47 GIANT REALTY, LLC, v. LAVALLETTE BOROUGH -- rank: 519

... on plaintiff’s motion for application of the provisions of N.J.S.A. 54:51A-8 (the “Freeze Act”) to tax years 2015 and 2016 ... effect of such judgment shall terminate with said pretax year. [N.J.S.A. 54:51A-8(a)] The Freeze Act is intended “to prevent � ...

docket:	001063-14
court:	NJ Tax Court
decided:	2022-04-28
status:	Published
citation:
Document Size:	28305

48 /usr/local/share/www/libweb/collections/courts/tax/15946-09.opn.html -- rank: 516

... year 1997. The taxpayer sought relief under the Freeze Act, N.J.S.A. 54:51A-8, for tax years 1998 and 1999 based on the judgment ... property occurring after the assessment date” for those tax years. N.J.S.A. 54:51A-8. The municipality resisted Freeze Act relief on the theory that ...

docket:	15946-09
court:	NJ Tax Court
decided:	2008-10-01
status:	unpublished
citation:
Document Size:	59256

49 BASCOM CORPORATION v. PATERSON COALITION FOR HOUSING, INC -- rank: 513

... the tax sale certificate and to apply the Freeze Act, N.J.S.A. 54:51A-8, to the two years succeeding the one-year exemption. This ...

docket:	a3943-18
court:	NJ Superior Court Appellate Division
decided:	2021-08-24
status:	Unpublished
citation:
Document Size:	38564

50 UNITED STATES POSTAL SERVICE, Plaintiff v. TOWN OF KEARNY, -- rank: 508

... place several months before October 1, 1995. As a result, N.J.S.A. 54:51A-8 should operate to prevent the municipality from levying an additional ... such judgment shall terminate with said pretax year. 3 See N.J.S.A. 54:51A-8. The Freeze Act is mandatory. See Jack Nissim & Sons, Inc ... that the equitable remedy sought goes against the intent of N.J.S.A. 54:51A-8. A cursory review of the text of the Freeze Act ... interpreting same clearly indicates a preference toward strict construction. See N.J.S.A. 54:51A-8; Northvale Bor. v. Director , 17 N.J. Tax 204 (Tax ...

docket:	04033-96
court:
decided:	2001-03-19
status:
citation:	19 N.J. Tax 282
Document Size:	40533

51 ZOHAR ZISAPEL C/O REAL ESTATE MANAGEMENT, Plaintiff, PARAMUS BOROUGH -- rank: 505

... 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 ... conclusively for 1997 and the judgment recited: The provisions of N.J.S.A. 54:51A-8 (Freeze Act) shall be applicable for the year(s) 1997 ...

docket:	03959-97
court:
decided:	2002-08-08
status:
citation:
Document Size:	31918

52 Braemar at West Milford, LLC v. West Milford Township -- rank: 497

... and meaningful increase in property value under the Freeze Act, N.J.S.A. 54:51A-8, was the “property rights that the Legislature conferred upon ...

docket:	012238-10
court:	NJ Tax Court
decided:	2019-09-20
status:	Unpublished
citation:
Document Size:	47215

53 COASTAL EAGLE POINT OIL CO. v. TOWNSHIP OF WEST DEPTFORD, -- rank: 491

... from an order denying its motion under the Freeze Act, N.J.S.A. 54:51A-8, to freeze the tax assessment on its property in West ... property occurring after the assessment date. See footnote 1 1 ��������[ N.J.S.A. 54:51A-8.] The purpose of this provision was "to eliminate the harassment ...

docket:	a5449-00
court:	njappellate
decided:	2002-07-19
status:	published
citation:	353 N.J. Super. 212
Document Size:	26470

54 GALLOWAY TOWNSHIP v. LUCIENNE DUNCAN -- rank: 491

... under Rule 8:7(d)3 that the Freeze Act, N.J.S.A. 54:51A-8, which protects a taxpayer by 'freezing' a property tax assessment ...

docket:	a4502-16
court:	NJ Superior Court Appellate Division
decided:	2018-08-15
status:
citation:
Document Size:	14933

55 MOBIL ADMINISTRATIVE SERVICE Co. v. MANSFIELD TOWNSHIP -- rank: 480

... in 1995 and invoke the protection of the Freeze Act, N.J.S.A. 54:51A-8, for 1996 and 1997. Mobil might simply wish to dispose ...

docket:	05824-95
court:
decided:	1996-05-20
status:
citation:	15 N.J. Tax 583
Document Size:	67206

56 NEW JERSEY APARTMENT ASSOCIATION INC., ET AL., VS SOCIETY HILL APARTMENT ASSOCIATION L.P. ET AL -- rank: 474

... Freeze Act, N.J.S.A. 54:3-26 and N.J.S.A. 54:51A-8, the tax assessor reflected the aggregate assessment for 1993 at ...

docket:	a1364-95
court:	njappellate
decided:	1997-09-29
status:	published
citation:	<a href=
Document Size:	23799

57 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 472

... applicable to judgments of the county boards of taxation) and N.J.S.A. 54:51A-8 (applicable to judgments of the Tax Court) which “freeze� ...

docket:	03703-08
court:
decided:	2008-08-01
status:
citation:
Document Size:	49197

58 UNIVERSAL FOLDING BOX CO., INC., Plaintiff v. HOBOKEN CITY, -- rank: 463

... 64 (emphasis added).] “ Final judgment,” as utilized in N.J.S.A. 54:51A-8, has also been interpreted as judgment no longer subject to ... comparison of the language of the Tax Court Freeze Act, N.J.S.A. 54:51A-8, with the County Board of Taxation Freeze Act, N.J ...

docket:	01445-94
court:	NJ Tax Court
decided:	2000-08-21
status:	published
citation:	19 N.J. Tax 141
Document Size:	41940

59 FIFTH ROC JERSEY ASSOCIATES, L.L.C v. TOWN OF MORRISTOWN -- rank: 444

... applied to the Tax Court for Freeze Act relief under N.J.S.A. 54:51A-8, to fix its 2008 and 2009 assessments at the 2007 ...

docket:	a5643-08
court:	superior court appellate division
decided:	2010-06-08
status:	unpublished
citation:
Document Size:	24113

60 NEW ROCK INVESTMENT PARTNERS, Plaintiff v. OPINION ELIZABETH CITY, -- rank: 444

... defendant opposes plaintiff’s application for entry of judgment under N.J.S.A. 54:51A-8 (the “Freeze Act”) for tax year 1998 using a ... 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 ...

docket:	01059-98
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 207
Document Size:	31002