BROCK, J.
This is a property tax abatement case in which the board of taxation has requested that this court answer three questions of law. The central issue common to all three questions is the extent to which the board's decision in a prior appeal for abatement of taxes involving the same properties and owner but a different tax year may affect or be of evidentiary value on a subsequent petition for abatement now pending before the board.
For each of the...
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