CRABTREE, J.T.C.
These are consolidated local property tax cases, wherein plaintiff seeks direct review of the 1991, 1992, and 1993 assessments on its property located in Livingston, New Jersey. The property consists of 36 separately assessed contiguous parcels (some consisting of two or more lots) which, in the aggregate, comprise the East Orange Water Reserve.
The aggregate assessments were as follows:
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