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DAVIS v. TOWNSHIP OF WALL

15 N.J. Tax 680 (1995)

RICHARD M. DAVIS, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 7, 1995.

Attorney(s) appearing for the Case

R. Gregory Leonard argued the cause for appellant (Leonard & Butler, P.C., attorneys; George W. Keefer, on the brief).

Dennis M. Crawford argued the cause for respondent (Gilroy, Cramer, McLaughlin & Gelson, P.C., attorneys; Mr. Crawford, on the brief).

Before Judges HAVEY and D'ANNUNZIO.

PER CURIAM.

The Wall Township Tax Assessor denied farmland assessment to appellant for the year 1992. The assessor contended that the Township had not received appellant's farmland assessment application. Appellant alleged that he had timely mailed the application, but he had no proof of mailing and could not produce a copy of the application.

Appellant appealed the denial to the County Tax Board and his appeal...

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