BIANCO, J.T.C.
This is the court's determination with respect to a local property tax appeal for the 2000 tax year involving a single-family dwelling located at 7 Field Point Drive in the Township of Holmdel, County of Monmouth, also known as block 50.15, lot 40("the subject property").
The appeal raises a novel issue of whether the tax assessment on a marital residence owned by one spouse (and not as tenants by the entirety as is more commonly the case),...
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