BIANCO, J.T.C.
This matter comes before the Tax Court on motion by plaintiff, Fifth Roc Jersey Associates, L.L.C. ("Fifth Roc"), to invalidate its 2009 added assessment through an application of N.J.S.A. 54:51A-8 ("the Freeze Act") and compel a refund from defendant, Town of Morristown ("Morristown"), for the overpayment of taxes on its 2009 regular assessment. For the reasons more specifically set forth herein, Fifth Roc's motion is granted.
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