ANDREW, J.T.C.
In this local property tax proceeding, plaintiffs seek a reduction in their assessment for the tax years of 1977, 1978 and 1979 on the basis that the assessment is in excess of true value. Plaintiffs also contend there is a lack of a common level of assessment in the taxing district, therefore the sales-assessment ratios promulgated by the Director of the Division of Taxation should be applied to afford relief from inequality in assessment. In re...
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