2ND ROC-JERSEY ASSOCS. v. MORRISTOWN TOWN


11 N.J. Tax 45 (1990)

2ND ROC-JERSEY ASSOCIATES, PLAINTIFF, v. MORRISTOWN TOWN, MORRIS TOWNSHIP, PLAINTIFF, v. SECOND ROC-JERSEY ASSOCIATES AND MORRISTOWN TOWN, DEFENDANTS. 4TH ROC-JERSEY ASSOCIATES, PLAINTIFF, v. MORRISTOWN TOWN, DEFENDANT (TWO CASES). MORRIS TOWNSHIP, PLAINTIFF, v. FOURTH ROC-JERSEY ASSOCIATES AND MORRISTOWN TOWN, DEFENDANTS (THREE CASES). MORRISTOWN TOWN, PLAINTIFF, v. 4TH ROC-JERSEY ASSOCIATES, DEFENDANT (THREE CASES).

Tax Court of New Jersey.

Decided February 27, 1990.


Attorney(s) appearing for the Case

Carl G. Weisenfeld for 2nd and 4th Roc-Jersey Associates (Hannoch Weisman, attorneys).

Robert S. Goldsmith for Morristown Town (Wiley, Malehorn & Sirota, attorneys).

Edward G. Rosenblum for Morris Township (Rosenblum & Rosenblum, attorneys).


LASSER, P.J.T.C.

Taxpayers have moved for application of the Freeze Act, N.J.S.A. 54:51A-8, to judgments entered by the Tax Court for the year 1987 on three upper-level parcels of the Headquarters Plaza, Morristown, Lots 1.04, 1.05 and 1.06 in Block 4901. The motions on Lots 1.04 and 1.05 seek application of the Freeze Act for 1988, and the motion on Lot 1.06 seeks Freeze Act application for the years 1988 and 1989...

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