KUSKIN, J.T.C.
Plaintiffs in this matter, owners of improved residential properties in the Borough of Ringwood ("Borough"), seek to compel a revaluation in the Borough. The Borough asserts that the assessments in the municipality are sufficiently uniform and equitable so that no revaluation is required. Defendants Passaic County Board of Taxation ("County Board") and the New Jersey Division of Taxation take no position as to whether or not a revaluation is appropriate...
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