The opinion of the Court was delivered by POLLOCK, J.
At issue on this appeal is the constitutionality of N.J.S.A. 54:1-35a and N.J.S.A. 54:2-40.4 (commonly known as "chapter 123") under art. VIII, § 1, para. 1(a) of the New Jersey Constitution, which mandates that real property be assessed according to a uniform standard of value. Resolution of that issue involves determining whether chapter 123 provides the exclusive form of relief from a claim...
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