The opinion of the court was delivered by LABRECQUE, J.A.D.
In these consolidated appeals the Township of Berkeley (the taxing district) appeals from judgments of the Division of Tax Appeals (the Division) reducing the assessed valuations of some 20 parcels of real estate owned by petitioners.
The facts are uncomplicated and not seriously in dispute. Petitioners filed timely appeals to the Ocean County Board of Taxation seeking reductions in the assessment...
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