KUSKIN, J.T.C.
Plaintiff seeks a refund under N.J.S.A. 46:15-7.4 of tax in the sum of $1,475,000 that it paid pursuant to N.J.S.A. 46:15-7.2 in connection with its purchase of an office building property. The tax imposed by N.J.S.A. 46:15-7.2 is commonly referred to as the "mansion tax." Defendant, Director of the New Jersey Division of Taxation ("Director"), contends that no refund is payable because, as a result of a price change effected by...
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