AXELRAD, J.T.C.
This local property tax appeal involves Block 1160.02, Lots 7 & 8, in the Township of Lakewood, Ocean County, consisting of two contiguous lots totaling 30.7 acres. The subject parcels are located at 1100 Towbin Avenue, at the intersection of New Hampshire Avenue, a four lane road which connects State Highway Route 70 with Route 88, and Salem Street. The subject tract is located in the municipality's industrial park, in an M-1 Industrial Zone....
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