AXELRAD, J.T.C.
This matter involves an appeal by the taxpayer for the 1997 tax year and cross-appeals for the 1998 tax year of the local property tax assessment of Penns Grove Garden Apartments, a government subsidized complex, known as Block 141, Lot 1 in Penns Grove Borough, Salem County, New Jersey. The subject improvements are situated on 11.572 acres and consist of thirteen two-story
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