CONLEY, J.T.C.
These consolidated proceedings involve application of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., and the imposition of rollback taxes pursuant to N.J.S.A. 54:4-23.8. At issue is the taxable status of two parcels of land in Jackson Township, Block 40, Lot 70, consisting of 7.16 acres of vacant land, and Block 40, Lot 84, consisting of 46.17 acres. The two lots are separated by an eight-acre parcel of land owned...
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