65 Results for [("N.J.S.A. 54:51a-8")]

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1 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 1000

... plaintiffs are “clearly misconstruing the import and application of N.J.S.A. 54:51A-8, commonly known as the Freeze Act.” Defendant’s counsel ... of the Freeze Act improper. The Freeze Act, codified in N.J.S.A. 54:51A-8, was enacted to protect taxpayers who have successfully prosecuted a ... Newark v. Fischer , 8 N.J. 191, 199-200 (1951). N.J.S.A. 54:51A-8 provides, in part: Where a judgment not subject to further ... effect of such judgment shall terminate with said pretax year. [ N.J.S.A. 54:51A-8.] The Freeze Act “applies both to judgments entered upon ... further appeal has been rendered by the Tax Court. . .” N.J.S.A. 54:51A-8. Since no judgment has been rendered by the Tax Court ... 2017 tax years based on application of the Freeze Act, N.J.S.A. 54:51A-8; and in reliance on the residential appraisal summary report ...

docket:	000339-20
court:	NJ Tax Court
decided:	2017-05-08
status:	unpublished
citation:
Document Size:	226603

2 Brae Assoc. c/o Hertz Realty v. Park Ridge Borough -- rank: 916

... relief for the 1996 and 1997 tax assessments pursuant to N.J.S.A. 54:51A-8. Taxpayer seeks to freeze the 1996 and 1997 assessments based ... of the Freeze Act statute applicable to the Tax Court, N.J.S.A. 54:51A-8. Specifically, the municipality contends that the phrases “judgment final� ... J.S.A. 54:2-43, repealed and replaced by N.J.S.A. 54:51A-8 ( L. 1983, c. 45); see also Tamburelli, supra 308 N ... from “judgment final” to “final judgment.” See N.J.S.A. 54:51A-8 ( L. 1983, c. 45). For the reasons set forth herein ... taxpayer’s motion for interim freeze act relief based on N.J.S.A. 54:51A-8, its legislative history, N.J.S.A. 54:3-26 ... and binding upon the municipality for the following two years. N.J.S.A. 54:51A-8. Our Supreme Court in Newark v. Fischer , 8 N. ...

docket:	02434-95
court:
decided:	1998-06-02
status:
citation:	17 N.J. Tax 391
Document Size:	44684

3 SeaboardLanding, LLC v. Borough of Penns Grove -- rank: 829

... Landing, LLC’s (“Seaboard”) request for relief pursuant to N.J.S.A. 54:51A-8, commonly known as the Freeze Act. Specifically, Seaboard requests entry ... Freeze Act application. II. Conclusions of Law The Freeze Act, N.J.S.A. 54:51A-8, provides in pertinent part as follows: Conclusiveness of judgment; changes ... the language. [ N.J.S.A. 1:1-1.] Reading N.J.S.A. 54:51A-8 in context and applying the “ordinary and well-understood ... market value it could easily have included such language in N.J.S.A. 54:51A-8. It did not do so. In addition, the Freeze Act ... year Judgment. Seaboard asks the court to, in effect, rewrite N.J.S.A. 54:51A-8 to include language terminating the conclusiveness of a Judgment only ... year 2009 and 2010 Complaints and the express language of N.J.S.A. 54:51A-8 that precludes relief here, not any untoward action by ...

docket:	00091-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Unpublished
citation:
Document Size:	61666

4 PELLA REALTY, LLC, : v. : PATERSON CITY, -- rank: 756

... seeking interim freeze protection for the 2018 tax year under N.J.S.A. 54:51A-8 (the “Freeze Act”). 1 At issue is whether Paterson ... property within the district has been put into effect.” N.J.S.A. 54:51A-8. However, he observed that when the Freeze Act was amended ... probable legislative intent [was] that the term ‘revaluation’ in N.J.S.A. 54:51A-8 [the Freeze Act] encompasses the term ‘reassessment,’ because ... property within the district has been put in effect.” N.J.S.A. 54:51A-8 (the “1999 Amendments”). Despite the Legislature’s adoption of ... in a taxing district as such phrase is contemplated under N.J.S.A. 54:51A-8; and (ii) the Annual Reassessment Program regulations promulgated by the ...

docket:	02345-17
court:	NJ Tax Court
decided:	2020-02-27
status:	Published
citation:
Document Size:	74151

5 Steven Fano v. East Orange City -- rank: 751

... appeal of TY 2016 and advised he would rely on N.J.S.A. 54:51A-8 (the “Freeze Act”). Plaintiff filed timely Complaints with the ...

docket:	002241-14
court:	NJ Tax Court
decided:	2020-03-12
status:	Unpublished
citation:
Document Size:	56873

6 HACKENSACK CITY v. BERGEN COUNTY -- rank: 737

... of the County's request to apply the Freeze Act, N.J.S.A. 54:51A-8, as it is not properly before this court. Nieder v ... County argues the assessments were invalid based upon application of N.J.S.A. 54:51A-8; see also N.J.S.A. 54:3-26. The ... 308 N.J. Super. 326 , 336 (App. Div. 1998) (citing N.J.S.A. 54:51A-8). A similar statute, N.J.S.A. 54:3-26 ... in value of the property occurring after the assessment date." N.J.S.A. 54:51A-8. See also N.J.S.A. 54:3-26 (application ... judgment prior to moving for application of the Freeze Act. N.J.S.A. 54:51A-8. Once a final judgment is rendered, a taxpayer must file ... 4 The Rule states: (d) Freeze Act. The Freeze Act ( N.J.S.A. 54:51A-8) may be invoked at the option of the taxpayer ...

docket:	a0929-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	published
citation:	405 N.J.Super. 235 963 A.2d 123
Document Size:	46574

7 HACKENSACK CITY v. BERGEN COUNTY -- rank: 737

docket:	a0507-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	Published
citation:	24 N.J. Tax 390
Document Size:	46508

8 HACKENSACK CITY v. BERGEN COUNTY -- rank: 737

docket:	a0511-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	published
citation:
Document Size:	46510

9 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 737

... held that for purposes of application of the Freeze Act, N.J.S.A. 54:51A-8, an annual assessment conducted by a township located in Monmouth ... list also included “district-wide reassessment.” 8 Under N.J.S.A. 54 :51A-8, a final judgment of the Tax Court is “conclusive ...

docket:	01064-15
court:	NJ Tax Court
decided:	2020-10-20
status:	Published
citation:
Document Size:	36472

10 HACKENSACK CITY v. BERGEN COUNTY -- rank: 737

docket:	a0512-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	unpublished
citation:	24 N.J.Tax 390
Document Size:	46526

11 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 715

... of a county board of taxation) (“county board”) and N.J.S.A. 54:51A-8 (for final judgments of the Tax Court) (collectively the � ... g., additions to a property, conversion to another use, see N.J.S.A. 54:51A-8). In any event, implied repeal of a statute is disfavored ...

docket:	07705-18
court:	NJ Tax Court
decided:	2019-12-09
status:	Published
citation:
Document Size:	99066

12 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 715

... the judgment year. N.J.S.A . 54:3-26; N.J.S.A. 54:51A-8; Clearview Gardens Assocs. v. Tp. of Parsippany-Troy Hills , 196 ... being taken, the Freeze Act attaches to the Freeze Years. N.J.S.A. 54:51A-8, 54:3-26. Those statutes change the municipality’s rights ... Terminal Cold Storage , supra , 17 N.J. at 166-67; N.J.S.A. 54:51A-8; N.J.S.A. 54:3-26. Had the assessor ... frozen assessment, the matter will proceed on that appeal. 1 N.J.S.A. 54:51A-8, the “Tax Court Freeze Act”,provides: Where a final ...

docket:	01814-95
court:
decided:	1997-06-20
status:
citation:	16 N.J. Tax 550
Document Size:	83220

13 ENTENMANN'S INC. et al. v. TOTOWA BOROUGH, <br -- rank: 715

... C. Plaintiff has moved for relief under the Freeze Act, N.J.S.A. 54:51A-8, for tax years 2000 and 2001 on the basis of ... the Freeze Act The statute governing plaintiff’s application is N.J.S.A. 54:51A-8, as amended by L. 1999, c. 208, § 16, effective ... the year 2000. Defendant relies on the 1999 amendment to N.J.S.A. 54:51A-8, which included the provision that, “if as of October ... a condominium or cooperative conversion, a subdivision or zoning change, N.J.S.A. 54:51A-8, the Legislature indicated an intent to limit automatic termination to ... Freeze Act protection. The statutory amendment incorporating this language in N.J.S.A. 54:51A-8 could have been drafted to refer to a property which ... ” By using the phrase “an addition qualifying as” ( N.J.S.A. 54:51A-8), the Legislature defined the events resulting in automatic Freeze ...

docket:	00822-99
court:
decided:	2001-05-29
status:
citation:	19 N.J. Tax 505
Document Size:	71055

14 MILLBURN TOWNSHIP v. SHORT HILLS ASSOCIATES/ TAUBMAN CO. -- rank: 667

... which denied protection to the Mall under the Freeze Act ( N.J.S.A. 54:51A-8) and further denied the dismissal of the complaint filed by ... 2006. The court determined at that time that pursuant to N.J.S.A. 54:51A-8, protection under the Freeze Act could not be afforded to ... S.A. 40:55D-16. APPLICABLE LAW The Freeze Act, N.J.S.A. 54:51A-8, provides in pertinent part: Where a judgment not subject to ... such judgment shall terminate with said pretax year. [(emphasis added).] N.J.S.A 54:51A-8, as cited above, contains the language added by the September ... tax year, qualifies as one of the designated events under N.J.S.A. 54:51A-8, that will serve to deny the Mall the protections of ... court finds that the term zoning change as used in N.J.S.A. 54:51A-8 was intended to mean the adoption of and not ...

docket:	04430-06
court:
decided:	2007-02-06
status:
citation:
Document Size:	29645

15 /usr/local/share/www/libweb/collections/courts/appellate/a4402-18.opn.html -- rank: 645

... relief for the 2017 tax year under the Freeze Act, N.J.S.A. 54:51A-8, based upon a 2015 tax appeal judgment. We affirm substantially ... tax year 2016, and therefore agree that the provisions of [ N.J.S.A.] 54:51A-8 (Freeze Act) shall be applicable to and a final disposition ... which there is a final judgment of the Tax Court. N.J.S.A. 54:51A-8; see also R. 8:7(d). In addition, 'judgments of ... Grandal Enters., 292 N.J. Super. at 536; see also N.J.S.A. 54:51A- 8(a). Unless one of these exceptions apply, 'the application of ...

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