The opinion of the court was delivered by HANDLER, J.A.D.
This proceeding was commenced by the Borough of Sayreville filing a petition with the Division of Tax Appeals pursuant to N.J.S.A. 54:2-37, seeking review of the 1973 equalization table promulgated by the Middlesex County Board of Taxation. The petition challenging the 1973 Middlesex County equalization table was heard in the Division of Tax Appeals which determined that the table should not be revised...
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