LARIO, J.T.C.
The question raised by this appeal is whether defendant's land, which for the tax years 1982, 1983 and 1984 had been assessed as qualified under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. (the act), was subsequently "applied to a use other than agricultural or horticultural" thereby subjecting it to rollback taxes as mandated by N.J.S.A. 54:4-23.8 (the rollback statute). The Burlington County Board of Taxation...
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