ENNIS v. ALEXANDRIA TP.


13 N.J. Tax 423 (1993)

DAVID J. ENNIS & NANCY F. ENNIS, PLAINTIFFS, v. ALEXANDRIA TOWNSHIP, (HUNTERDON COUNTY), DEFENDANT.

Tax Court of New Jersey.

November 12, 1993.


Attorney(s) appearing for the Case

Anthony Della Pelle for plaintiff (Schneck, Price, Smith & King, attorneys).

J. Peter Jost for defendant.


LASSER, P.J.T.C.

Taxpayers seek application of N.J.S.A. 54:51A-8 (Freeze Act) to their 1992 local property tax assessment based on a 1991 judgment of the Tax Court. Taxpayers had previously contested their 1991 real property assessment which was reduced after trial on December 15, 1992. The original 1991 assessment, the Tax Court judgment and the 1992 assessment are:

                      1991           1991           1992
                    Original...

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