ANDREW, J.T.C.
In this matter plaintiff, Parkway Village Apartments Co., seeks a reduction in its local property tax assessments for tax years 1983 and 1984. Plaintiff-taxpayer contends that the assessment for the two tax years in question is in excess of fair market value and further asserts that the property is the subject of inequality in assessment and seeks application of an appropriate assessment ratio. At the outset of the trial the parties stipulated that...
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