The opinion of the Court was delivered by GARIBALDI, J.
N.J.S.A. 54:3-21 provides that a taxpayer, challenging a tax assessment on real property assessed at $750,000 or more, may elect to appeal the assessment to either the Tax Court or the county board of taxation. The issue here is whether a taxpayer who initially files a timely complaint in the Tax Court and then subsequently files a complaint in the county board of taxation may simultaneously maintain identical...
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