New Jersey Tax Court February 3, 1983 (Murnick v. Asbury Park City)

ANDREW, J.T.C.

In this motion for judgment pursuant to the Freeze Act, N.J.S.A. 54:2-43, plaintiffs present an issue that has not been previously subjected to judicial scrutiny. The question is whether plaintiffs can obtain freeze judgments for tax years 1978 and 1979 based on a final judgment for 1977 after it has litigated the tax years of 1977, 1978 and 1979 in a consolidated proceeding.