PER CURIAM.
Petitioner Franklin Estates, Inc. appeals from a determination of the Division of Tax Appeals rejecting its bid to qualify under the Farmland Assessment Act for reduced property tax assessments. Farmland status under the Act was sought and rejected for the years 1971 and 1972, the assessments for those years being $313,125 and $395,500, respectively. Notice of disallowance of the claim for farmland assessment for 1971 was given on December 7, 1970, the...
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