HOPKINS, J.T.C.
These are consolidated appeals from judgments of the Essex County Board of Taxation which affirmed the assessments on nine tax lots for the years 1976 and 1977.
The subject property, totaling 171.48 acres, is located along the east and west sides of Ridge Road and along the east side of Reservoir Drive in the Township of Cedar Grove, Essex County, New Jersey. It is improved with a reservoir covering
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