RIMM, J.T.C.
These two local property tax matters are before me for the correction of an alleged error pursuant to the Correction of Errors Statute, N.J.S.A. 54:51A-7, formerly codified as N.J.S.A. 54:2-41. The tax years involved are 1983, 1984 and 1985. Two separate complaints were filed because of a transfer of title during the period of time involved. One complaint alleges that the subject property, Block 922, Lot 5 was owned by Neptune Corporation...
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