ANDREW, J.T.C.
Plaintiffs, Donald L. and Doris G. White, owners of the property known and designated as Block 2, Lot 41 on the tax map of the Borough of Bernardsville, made an application to the borough assessor seeking to have their property valued, assessed and taxed pursuant to the Farmland Assessment Act of 1964 (the act), N.J.S.A. 54:4-23.6, for the tax year of 1984. The assessor denied the application and assessed the property as follows:
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