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LEVY v. CITY OF LONG BRANCH

DOCKET NO. 000448-2021.

33 N.J. Tax 204 (2023)

LEVY, MORRIS, PLAINTIFF, v. CITY OF LONG BRANCH, DEFENDANT.

Tax Court of New Jersey.

Decided: May 5, 2023.

Attorney(s) appearing for the Case

Michael I. Schneck for plaintiff (Schneck Law Group, LLC, attorney). Robert E. Spiotti for plaintiff (Spiotti & Associates, PC, attorney)1.

Shaun Peterson for defendant (Hoagland, Longo, Moran, Dunst & Doukas, LLP, attorney).

This opinion decides whether plaintiff is entitled to the benefit of the Freeze Act, N.J.S.A. 54:4-34, for tax year 2023 based on this court's final judgment for tax year 2021 "Tax Court case"). The issue calls for a resolution of the effect of the absence of a Freeze Act waiver in the...

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