PER CURIAM.
In the tax year 1986 plaintiffs Michael and Betty Miele (taxpayers) applied for farmland assessment for their horse farm located in Jackson Township, Ocean County, New Jersey. The Tax Assessor granted farmland assessment for 14 acres of the farm, (Block 12, lot 3Q) but denied farmland assessment for the balance of the acreage. (Block 12, lot 2.02 consisting of 11.07 acres and Block 12, lot 3 consisting of 15.25 acres). Thereafter, the Tax Assessor determined...
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