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WARSELLE LAND CORP. v. TEWKSBURY TP.

3 N.J. Tax 565 (1981)

WARSELLE LAND CORP., Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant.

Tax Court of New Jersey.

November 25, 1981.

Attorney(s) appearing for the Case

Barrie T. McIntyre for plaintiff (Hauck & McIntyre, attorneys).

Richard Dieterly for defendant (Gebhardt & Kiefer, attorneys).

CONLEY, J.T.C.

At trial both parties indicated that they viewed this case as one of first impression involving the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq.1 The specific, narrow issue was stated to be whether a log cabin on plaintiff's land was a "farmhouse" so that the one-half acre of land under it and used in conjunction with it should be assessed at its true...

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