KAHN, J.T.C.
This matter is a 1996 local property tax appeal. The property in question consists of land and improvements located along Route 17 in the Borough of Paramus, Bergen County, New Jersey, known as Block 5103, Lot 1. The land totals thirteen acres, of which approximately 2 .77 acres are described as wetlands and another .77 acres contain a utility easement. Situated on the land is a 155,615 square foot building constructed in 1973.
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