EVERS, J.T.C.
Devonshire Development Associates (taxpayer) brings this motion for summary judgment which concerns the effect of N.J.S.A. 54:2-40.4 and N.J.S.A. 54:3-22(c) to (f) (hereinafter referred to collectively as chapter 123) on the limitation imposed by the jurisdiction of the county tax boards and the Tax Court, by Matawan v. Tree Haven Apartments, Inc.,
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