This local property tax matter involves the propriety of farmland rollback tax assessments in accordance with N.J.S.A. 54:4-23.8 for the tax years 1983, 1984 and 1985.
The subject property is vacant ground designated as Block 11, Lot 4.12 on the tax map of defendant, Township of Upper Freehold. The total area of the lot is 4.029 acres, of which 1.21 acres in the rear of the lot is encumbered...
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