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COASTAL EAGLE POINT OIL CO. v. TOWNSHIP OF WEST DEPTFORD

801 A.2d 1199 (2002)

353 N.J. Super. 212

COASTAL EAGLE POINT OIL CO., Plaintiff-Appellant, v. TOWNSHIP OF WEST DEPTFORD, Defendant-Respondent, and Borough of Westville, Defendant.

Superior Court of New Jersey, Appellate Division.

Decided July 19, 2002.

Attorney(s) appearing for the Case

Seth I. Davenport, Montclair, argued the cause for appellant.

John R. Lloyd, Springfield, argued the cause for respondent (Rosenblum Wolf & Lloyd, attorneys; Mr. Lloyd, on the brief).

Before Judges SKILLMAN, WALLACE, JR. and WELLS.

The opinion of the court was delivered by SKILLMAN, P.J.A.D.

Plaintiff, which owns the Eagle Point Refinery in West Deptford Township and Westville Borough, appeals from an order denying its motion under the Freeze Act, N.J.S.A. 54:51A-8, to freeze the tax assessment on its property in West Deptford for the 1988 and 1989 tax years at the assessment amount for the 1987 tax year.

For the 1987 tax year, West Deptford and Westville assessed plaintiff's...

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