HOPKINS, J.T.C.
This matter, as originally instituted by the plaintiff, contested the constitutionality of N.J.S.A. 46:8B-1 et seq., and in particular, N.J.S.A. 46:8B-19 which, in substance, treated a condominium unit the same as an individual residence for the purpose of local property taxes, special assessments and other charges imposed by any taxing authority.
Defendant has moved for summary judgment on the ground that the Tax Court...
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