MENYUK, J.T.C.
Philip Orban and Joan Orban ("Orbans") appeal the judgments of the Hunterdon County Board of Taxation with respect to the 2001 assessments on seven vacant building lots that are part of the same ten lot subdivision. Stanley Dobis and Lauriepat Dobis ("Dobises") also appeal the judgment of the Hunterdon County Board of Taxation affirming the 2001 assessment on an eighth parcel of vacant land purchased from the Orbans and which is part of the same subdivision...
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