This is the court's opinion in connection with the above captioned matters. Plaintiffs challenge the assessments imposed by defendant Township of Belleville ("Belleville") upon property located at 86 Lavergne Street, designated as Block 2401, Lot 2 ("Subject") for tax years 2008, 2009, 2010, and 2011. The assessments for tax years 2008 through 2010 were as follows:
Land $ 1,664,000...
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