KAHN, J.T.C.
This is the court's determination with respect to cross-motions for summary judgment. The tax years in question are part of 1998 and all of 1999. Plaintiff (taxpayer) seeks summary judgment declaring the subject property (land only) to be exempt from local property taxes. Defendant (municipality) conversely seeks summary judgment affirming the existing assessment totaling $212,700.
In an effort to narrow the issues, the parties have submitted...
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