LARIO, J.T.C.
The question raised by this appeal is whether a purchaser of a municipal real estate tax-sale certificate, who has instituted foreclosure proceedings, but has not received final judgment, has standing to challenge the property's assessment by a petition of appeal to the county board of taxation. Since all the material facts are not in dispute, both parties have moved for summary judgment. Judson v. Peoples Bank and Trust Co. of Westfield,
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