CRABTREE, J.T.C.
This is a local property tax case wherein plaintiff seeks to modify the chapter 123 ratio promulgated by the Director, Division of Taxation (hereafter Director), for the Borough of Roseland (the Borough) for the tax year 1997. The gravamen of plaintiff's complaint is the Director's failure to include as a usable sale the sale of a certain parcel of real property in the Borough on June 19, 1996, during the sampling period for the sales-ratio study...
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