LARIO, J.T.C.
This is an appeal by the taxpayer from a judgment of the Salem County Board of Taxation imposing upon her land, identified as Block 31, Lot 3, farmland assessment rollback taxes for three years, 1988, 1989 and 1990, pursuant to the provision of N.J.S.A. 54:4-23.8. The quantum of the rollback assessments and their resultant taxes are not in dispute; the sole objection is that the imposition of rollback taxes was improper.
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