HAMILL, J.T.C.
The subject of this local property tax appeal is a beer distribution warehouse located at 183 Three Brooks Road and designated as Block 72.06, Lot 1 on the Freehold Township tax map. For 1994, the year at issue, the property was assessed at $4,146,000. The assessment was reduced by the Monmouth County Board of Taxation to $3,100,000. The township has appealed the judgment of the county board.
Before the issue of valuation can be addressed, it...
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