The opinion of the court was delivered by LYNCH, J.A.D.
These are two appeals, submitted together, from judgments of the Division of Tax Appeals concerning assessments for the year 1969 on two separate properties owned by the taxpayer Van Realty, Inc. (Van).
Docket A-1329-70 concerns the land and a 35-family "coldwater" tenement located at 89-91-93 Fourth Street, Passaic, New Jersey (Fourth St. property). Docket A-1328-70 involves...
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