NEBEKER, Associate Judge:
This is an appeal from a decision of the Tax Division of Superior Court granting a cross-motion for summary judgment to appellee Trustees of Amherst College. The sole question presented is whether certain buildings at issue and a vacant lot are entitled to tax exempt status for the tax years 1983 and 1984. The trial court concluded that the buildings were exempt as buildings "belonging to and operated by" a university within the meaning of...
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