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Township of Wayne v. Robbie''s Inc.

Decided: January 27, 1972.

TOWNSHIP OF WAYNE, RESPONDENT-APPELLANT,
v.
ROBBIE'S, INC., PETITIONER-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF TREASURY, STATE OF NEW JERSEY, RESPONDENT



Collester, Mintz and Lynch.

Per Curiam

This case involves an interpretation of the so-called "Freeze Act" (N.J.S.A. 54:2-43) as applied to a situation where a municipality and the taxpayer entered into a consent judgment in the Division of Tax Appeals as to the true value of the property involved for the tax years 1967 and 1968. More particularly, the issue is whether such judgment "froze" the assessment for the year 1969.

Appellant first argued that the consent judgment for the years 1967 and 1968 was entered under a mistake of fact on the part of the municipal authorities. That contention has now been withdrawn and there remains only the issue as to whether or not the 1969 assessment shall, because of the

Freeze Act, be identical with the judgment for the years 1967 and 1968.

The assessments, the county Tax board action, and the action of the Division of Tax Appeals for the years involved*fn1 were as follows:

Original assessment Cty. Bd. Division

1967 land 37,000 37,000 37,000

bldg. 74,700 74,700 70,000

------- ------- -------

total 111,700 111,700 107,000

1968 land 107,000 37,000 ...


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