ANDREW, J.T.C.
In this local property tax proceeding, plaintiff-taxpayer seeks a reduction in its assessment for the tax years of 1976, 1977, 1978 and 1979. Plaintiff urges that its local property tax assessment is incorrect not only because it is in excess of fair market value but also because it is at a level or ratio to true value higher than the common level of assessments within the taxing district.
The subject property is identified as three separate...
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