LARIO, J.T.C.
Defendant has filed a motion to dismiss the municipality's appeals, alleging, that the complaints were filed with this court out of time.
The material facts on this issue are as follows:
The Burlington County Board of Taxation granted reduced assessments to defendant on two premises known as Block 82, Lot 2, and Block 81, Lot 17, for the tax year 1980.
The judgments were dated and entered in the county board's records on October...
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