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AVR REALTY CO. v. CRANFORD TP.

16 N.J. Tax 550 (1997)

AVR REALTY CO., C/O ROSE, PLAINTIFFS, v. CRANFORD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

June 20, 1997.

Attorney(s) appearing for the Case

William J. Sitar for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Robert F. Renaud for defendant (Palumbo & Renaud, attorneys).

DOUGHERTY, J.T.C.

AVR Realty Co. ("Taxpayer") moves for an order "freezing"1 the assessment of Block 644, Lot 1 for the tax year 1995 (a Freeze Year), at the Tax Court judgment value for tax year 1993 (the Base Year). The Base Year judgment was entered June 2, 1995 following a consolidated trial of Taxpayer's 1992 and 1993 appeals. Those assessments were reduced as follows:

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