CONLEY, J.T.C.
Plaintiff taxpayer filed a petition of appeal with the State Division of Tax Appeals challenging a 1975 local property tax assessment of $181,400 on its 35-acre property. Plaintiff alleged that the assessment should have been $4,500 pursuant to the provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq. The litigation was transferred to the Tax Court by operation of law. N.J.S.A. 2A:3A-26. Defendant township...
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