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ROCKSTONE GROUP v. LAKEWOOD TP.

18 N.J. Tax 117 (1999)

ROCKSTONE GROUP, PLAINTIFF, v. LAKEWOOD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

March 24, 1999

Attorney(s) appearing for the Case

Steven J. Brodman for plaintiff (Giordano, Halleran & Ciesla, attorneys).

Anthony Mancuso for defendant (Starkey, Kelly, Blaney & White, attorneys).

AXELRAD, J.T.C.

For the 1997 and 1998 tax years, the parcels designated as Block 1079, Lots 1 and 2, on the Township of Lakewood, Tax Map, were assessed at $327,000 and $372,000, land only, respectively. Pursuant to a stipulation of settlement entered into between the parties, a Tax Court judgment was entered on October 19, 1998 for tax year 1997, in the amount of $230,000 per lot, land only. The stipulation was silent as to applicability of the Freeze Act, N.J...

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