KAHN, J.T.C.
This is the court's determination with respect to a local property tax appeal involving a one-family home located at 30 Wingate Drive in the Township of Livingston, Essex County, New Jersey, also known as block 5500, lot 56.
Plaintiff ("taxpayer") appealed the property's 1998 assessment ($103,900) to the Essex County Board of Taxation, which reduced the assessed value to $83,100. Taxpayer appealed from that determination.
The subject,...
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