KNIGHT, J.S.C. (opinion delivered orally).
This matter is before the court on a motion for summary judgment by the plaintiff and a cross motion for summary judgment by the defendants, Director and the Monmouth County Board of Taxation. The defendants, Township of Middletown and William C. Johnson, filed an answer stipulating that they agree to be bound and controlled by any judgment entered herein.
At the outset the court must determine whether Laws of...
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