HOPKINS, J.T.C.
Plaintiff has appealed from a judgment of the Essex County Board of Taxation which reduced an added assessment from $37,900 to $20,000. Since the added assessment was applicable to six months in 1977, the total added assessment was found to be $40,000 for an entire year. Defendant cross-appealed, asserting that the added assessment should be the original assessment of $37,900, which is the equivalent of an added assessment of $75,800 prorated for six...
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