KUSKIN, J.T.C.
Plaintiff has appealed the 1998, 1999, 2000, 2001 and 2002 property tax assessments on its property in the Borough of Union Beach. Defendant filed a counterclaim for each year except 1999. The property is designated on defendant's tax map as Block 247, Lots 12 and 24 and is commonly known as 1515 Highway 36. For each of the years under appeal the assessment on the property was in the total amount of $23,261,600. The applicable average ratios under Chapter...
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