RIMM, J.T.C.
This local property tax matter is before the court on the motion of the taxpayer to enforce a settlement agreement for the tax year 1980 or, in the alternative, for leave to file a tax appeal out of time for 1980.
The subject property is vacant land designated as Block 75, Lot 2-A. For the tax year 1977 the property was assessed at $80,840. The township appealed to the Ocean County Board of Taxation and the assessment was sustained. The township...
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