KUSKIN, J.T.C.
I
Background
Plaintiff seeks a reduction in the 1996 local property tax assessments on four lots in the Township of Wayne. Defendant has counterclaimed seeking an increase in such assessments. Three of the lots under appeal, Lots 1, 2, and 3 in Block 3703, are functionally integrated and constitute a single economic unit operated as an office complex. The complex consists of two buildings containing an aggregate of 546,448 square...
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