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MEDITERANNEAN HOUSE v. FORT LEE BOR.

7 N.J. Tax 528 (1985)

MEDITERANNEAN HOUSE, PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT.

Tax Court of New Jersey.

July 25, 1985.

Attorney(s) appearing for the Case

Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz & Kinney, attorneys).

Scott Weiner for defendant (Picinich, Rigolosi & Selser, attorneys).

EVERS, J.T.C.

The principal issue presented in this matter is whether any change in value of property is sufficient to prevent the application of N.J.S.A. 54:51A-8 (freeze act). In the instant matter taxpayer, owner of premises known as Block 3403, Lot 3, seeks to apply the freeze to 1982 and 1983 on the basis of the 1981 Tax Court judgment. The application is opposed by the borough on the basis that the property has undergone a change in value following...

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