GRANDAL ENT. v. BOROUGH OF KEANSBURG


292 N.J. Super. 529 (1996)

679 A.2d 193

GRANDAL ENTERPRISES, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. BOROUGH OF KEANSBURG, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 25, 1996.


Attorney(s) appearing for the Case

Amy R. Reisen argued the cause for appellant (Freundlich & Reisen, attorneys; Lawrence J. Freundlich, of counsel; Ms. Reisen, on the brief).

Joseph L. Foster argued the cause for respondent (Ansell, Zaro, Bennett & Grimm, attorneys; Mr. Foster, on the brief).

Before Judges BAIME, VILLANUEVA and KIMMELMAN.


The opinion of the court was delivered by VILLANUEVA, J.A.D. (retired and temporarily assigned on recall).

Plaintiff appeals from the order of the Tax Court dismissing its motion for relief under the provisions of N.J.S.A. 54:51A-8, referred to as the Freeze Act, upon the grounds of lack of jurisdiction because plaintiff failed to appeal the omitted/added assessments to the county board of taxation by December 1, 1994, allegedly required by N.J.S.A....

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