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ESTELL MANOR CITY v. STERN

14 N.J. Tax 394 (1995)

ESTELL MANOR CITY, PLAINTIFF, v. HARRY STERN, DEFENDANT.

Tax Court of New Jersey.

January 5, 1995.

Attorney(s) appearing for the Case

Richard Russell for plaintiff (Loveland, Garrett, Russell & Young, attorneys).

Francis G. Reuss for defendant (Reuss & Cavagnaro, attorneys).

Stacey P. Roth for amicus curiae, State of New Jersey Department of Environmental Protection (Deborah T. Poritz, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This is a local property tax matter in which the taxpayer seeks to have the subject properties declared qualified for farmland assessment for the tax year 1992 in accordance with the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to 23.23 (hereafter the Act), especially N.J.S.A. 54:4-23.3, as amended, and N.J.S.A. 54:4-23.3a.

The subject of this litigation is six separately...

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