CRABTREE, J.T.C.
Plaintiffs disputed the valuation of property in Franklin Township owned by defendant bank, asserting that the township assessor had undervalued the property for the tax year 1972. The Division of Tax Appeals (Division) upheld the assessment and increased it to the extent that the assessor had omitted certain items of bank fixtures and equipment which were found to be part of the realty.
Plaintiffs and the defendant bank appealed to the Appellate...
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