LASSER, P.J.T.C.
Taxpayer contests the 1986 local property tax assessment on industrial property at Hechman and Bate Streets in Phillipsburg, Warren County, New Jersey, known as Block 4.S, Lot 76. Taxpayer has filed a direct complaint in the Tax Court pursuant to N.J.S.A. 54:3-21. Valuation and discrimination are in issue. The 1986 assessment is:
Land $ 97,350 Improvements 1,426,750 __________...
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