ANDREW, J.T.C.
Plaintiff seeks a reduction in its local property tax assessment based on its allegations that the assessment for the tax years of 1973 and 1974 is in excess of true value and also on the basis that its property is assessed at a ratio of assessment to true value substantially higher than the common level of assessments in the taxing district. This matter was originally heard by Judge Mott of the Division of Tax Appeals on April 28, 1977. Since Judge...
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