A NJ town & I settled a 2009 tax appeal in Jan 12' does the freeze act 54:51a-8 automatically apply or needs to be in settlement? it wasn't
The judgement for the lower assessment was filed and the town made the change & credits for appeal base year 2009 but is refusing to freeze for 2010 & 2011 but froze for 2012 on. Doesnt make sense! They are refusing to now(six months later) sign the tax freeze application form saying that the case is closed. Are they mandated to sign the form even though we settled already or freeze the assement for the 2 post tax years under the statute? does the statute automatically apply to the settlement? Can I re-open the case or file some sort of motion to compel the town to apply the tax freeze? I recently spoke to a lady/employee in the state tax court in the proper dept. and she explained the rule of that the town has to sign the freeze form whether they like it or not even though it was settled already. But the town attorney is refusing based on that the cased is closed.