NOT FOR PUBLICATION
MALA NARAYANAN, Judge.
Dear Counsel:
This letter opinion constitutes the court's decision with respect to the above-captioned complaint involving plaintiff's appeal against the local property tax assessment upon her residence. The residence is located at 388 North Maple Avenue, East Orange, designated as Block 130, Lot 24 ("Subject"). For tax year 2010, Defendant ("East Orange") assessed the Subject as follows:
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