DOUGHERTY, J.T.C.
Procedural History:
General Motors Corporation ("Taxpayer") filed complaints challenging assessments for tax years 1983, 1984 and 1985. The City of Linden (the "City") filed counterclaims in each of the three years. The matters were consolidated and tried in the Tax Court where a true value was determined which resulted in an increase in the assessments for all years. General Motors Corp. v. Linden,
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