NEW ROCK INV. PARTNERS v. ELIZABETH CITY


18 N.J. Tax 207 (1999)

NEW ROCK INVESTMENT PARTNERS, PLAINTIFF, v. ELIZABETH CITY, DEFENDANT.

Tax Court of New Jersey

August 16, 1999


Attorney(s) appearing for the Case

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

L. Jeffrey Lewis, for defendant.


KUSKIN, J.T.C.

In this local property tax matter, defendant opposes plaintiff's application for entry of judgment under N.J.S.A. 54:51A-8 (the "Freeze Act") for tax year 1998 using a judgment entered for the tax year 1996 as the base year judgment. The Freeze Act provides in relevant part as follows:

Where a final judgment has been rendered by the tax court involving real property, the judgment shall be conclusive and binding upon the municipal assessor...

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