KAHN, J.T.C.
This is the court's opinion with respect to cross-motions for summary judgment. The tax year in question is 2000. Defendant ("municipality") notified plaintiff ("taxpayer") that a certain improvement under construction, but not yet complete as of October 1, 1999, was subject to an assessment of $1,250,000. Taxpayer filed its complaint, appealing this partial assessment.
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