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CHEVRON U.S.A., INC. v. PERTH AMBOY CITY

11 N.J. Tax 190 (1990)

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT.

Tax Court of New Jersey.

May 10, 1990.

Attorney(s) appearing for the Case

Robert J. Cirafesi for plaintiff (Wilentz, Goldman & Spitzer, attorneys).

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

ANDREW, J.T.C.

By the present motion, plaintiff, Chevron U.S.A., Inc. seeks the entry of judgment for tax years 1986 and 1987 pursuant to N.J.S.A. 54:51A-8 (the Freeze Act). Plaintiff bases its Freeze Act application on a 1985 judgment which set the local property tax assessment of plaintiff's property at $48,153,700 in the aggregate. The property consists of 20 separately assessed parcels in Perth Amboy which in combination form the 340-acre site known as...

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