The opinion of the court was delivered by McGEEHAN, S.J.A.D.
On appeal by the City of Newark, the Division of Tax Appeals restored an assessment of $77,200 on certain property in Newark. The only question argued is whether the Division of Tax Appeals had jurisdiction to hear the appeal. Its jurisdiction depends upon whether the appeal to the Division of Tax Appeals by the City of Newark, from the judgment of the Essex County Board of Taxation, was filed within time...
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