UNION CITY ASSOCS. v. UNION CITY


8 N.J. Tax 583 (1986)

UNION CITY ASSOCIATES, PLAINTIFF, v. UNION CITY, DEFENDANT.

Tax Court of New Jersey.

December 3, 1986.


Attorney(s) appearing for the Case

Steven R. Irwin, for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Herbert Fine, for defendant.


HOPKINS, J.T.C.

Plaintiff requests the court to enter a judgment, pursuant to the provisions of N.J.S.A. 54:3-26, commonly referred to as the Freeze Act, which would require that the local property tax assessment for the tax year 1983 be made applicable to the tax year 1985 with a resulting decrease in the 1985 assessment by $1,000,000.

Both parties filed motions for summary judgment. Since there were factual...

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