AXELRAD, J.T.C.
This matter involves appeals for the 1995 and 1996 tax years by both B.F. Goodrich Company (the "taxpayer") and Oldmans Township (the "municipality") of the local property tax assessment of the B.F. Goodrich facility located on a 6.94 acre tract in an I-Industrial Zone and designated as Block 38, Lot 12.02 in Oldmans Township, Salem County, New Jersey. The subject site had been part of a larger tract of 102.92 acres, which taxpayer owned and upon which...
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