KAHN, J.T.C.
This is the court's determination involving a real estate property tax appeal made directly to the Tax Court for the years 1994 and 1995, the relevant assessment dates being October 1, 1993 and October 1, 1994. No answer or counterclaim was filed by the municipality. The assessment for each year in question is:
Land $ 922,500 Improvement 182,500 __________ Total $1,105,000
The...
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