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ROCKAWAY 80 ASSOCIATES v. ROCKAWAY TP.

15 N.J. Tax 326 (1996)

ROCKAWAY 80 ASSOCIATES, PLAINTIFF, v. ROCKAWAY TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

January 23, 1996.

Attorney(s) appearing for the Case

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

John H. Dorsey for defendant (Dorsey and Fisher, attorneys).

KUSKIN, J.T.C.

Plaintiff seeks to apply the Freeze Act, N.J.S.A. 54:51A-8, so as to reduce the aggregate of the 1995 regular assessment on plaintiff's property (imposed pursuant to N.J.S.A. 54:4-23) and a 1995 added assessment (imposed pursuant to N.J.S.A. 54:4-63.3) to the amount of the Judgment entered by the Tax Court reducing the 1993 regular assessment on the property. The factual background is as follows.

Plaintiff appealed the 1993...

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