HOPKINS, J.T.C.
The plaintiff, the Borough of Paramus, filed petitions with the Division of Tax Appeals for the taxable years 1969 through 1978, inclusive, appealing judgments of the Bergen County Board of Taxation which denied applications for a rebate of county taxes under N.J.S.A. 54:4-5. The petitions have been transferred to this court pursuant to N.J.S.A. 2A:3A-26.
A motion has been filed seeking dismissal of the subject action on the grounds...
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