A December 7, 2011 decision of the Tax Court warns Tax Assessors and Municipal Attorneys that the Court may reach the merits of an assessment through application of the Freeze Act despite the taxpayer’s failure to appeal the assessment.

In Fifth Roc Jersey Associates, LLC v. Town of Morristown,
the Court granted the taxpayer’s Motion to invalidate its 2009 added assessment
and compel a refund from the municipality despite the fact that the taxpayer
had filed no appeal. The Tax Court found that although Fifth Roc did not appeal its 2009
added assessment, the Court can reach the validity of the assessment through a
Freeze Act application. Said another way, the Court ruled that if the Freeze
Act applied to a prior decision, the Act alone may bar the municipality’s
ability to impose an added assessment.

Tax Assessors and Municipal Attorneys are reminded that a taxpayer’s failure to
appeal may not result in dismissal if other legal doctrines would grant the Tax
Court jurisdiction.