RIMM, J.T.C.
This local property tax case presents two issues to the court: one is the value of the taxpayer's property; the other is the right of a taxpayer of the age of 65 or more years to a deduction against the taxes assessed against his property.
The property involved is Lot 13 in Block 154-26, located on Route 537 and Alyson Road. It consists of 10.17 acres, with 483 feet of frontage on Route 537 and 1,015 feet of frontage on Alyson Road. It is zoned...
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