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ECKARDT v. SISLER ENTERPRISES

1 N.J. Tax 25 (1980)

GEORGE ECKARDT AND/OR FRANKLIN TOWNSHIP TAXPAYERS ASSOCIATION, INC., PLAINTIFFS, v. SISLER ENTERPRISES, TOWNSHIP OF FRANKLIN, DEFENDANTS.

Tax Court of New Jersey.

February 5, 1980.

Attorney(s) appearing for the Case

Edward G. Rosenblum, for plaintiffs (Rosenblum & Rosenblum, attorneys).

Richard A. Norris, for defendant Sisler Enterprises (Norris, McLaughlin & Marcus, P.C., attorneys).

CRABTREE, J.T.C.

Plaintiffs move for an order applying the Freeze Act, N.J.S.A. 54:2-43, to the judgment of the Division of Tax Appeals (Division) entered with respect to the 1972 assessment of defendant's property. (Since Franklin Township, one of the named defendants, did not appear or participate in this post-judgment proceeding, all references hereinafter made to defendant shall mean the taxpayer.) Defendant opposes...

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