The opinion of the court was delivered by EASTWOOD, J.A.D.
The Grand View Gardens, Inc., contends that the Division of Tax Appeals in the State Department of Taxation and Finance (hereinafter referred to as the "Division"), erred in (1) taking judicial notice of the qualifications of the expert witness offered by the Borough of Hasbrouck Heights; (2) that the witness was not qualified to testify as an expert with respect to the value of the property in question; and...
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