HOPKINS, J.T.C.
Defendant (taxpayer) has moved to dismiss Alpine's appeal of a judgment of the Bergen County Board of Taxation which affirmed the 1988 assessment of property known as Block 81-D, Lot 19, in the taxing district of Alpine. The original assessment had been appealed to the county board by Alpine. The county board, under circumstances subsequently detailed, affirmed the assessment.
Taxpayer's position is that the appeal was filed beyond the 45-day...
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