KAHN, J.T.C.
This is the court's determination with respect to a trial on the sole issue of whether or not defendant's (municipality) increase of plaintiff's (taxpayer) local property tax assessment from $217,000 to $308,400 for 1998 was the result of unconstitutional spot assessment.
The subject property consists of a one-family house. Taxpayer filed a small claims complaint in the Tax Court for the tax year 1998. Prior to the scheduled October 12, 1999 trial...
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