CRABTREE, J.T.C.
Defendant moves to dismiss the complaint in this local property tax case for plaintiff's alleged failure to pay the first three quarters taxes in accordance with N.J.S.A. 54:3-27. Defendant also moves to reinstate the original assessment on the ground that the Essex County Board lacked jurisdiction to enter judgment reducing the assessment.
The facts essential to a disposition of the motion are undisputed.
Plaintiff filed a...
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