SMALL, P.J.T.C.
The sole issue for determination in this case is whether five or more acres of Rohallion, a grand estate in Rumson, is actively devoted to horticultural use pursuant to N.J.S.A. 54:4-23.6.
For the years 1999 and 2000, the property at 45 Bellevue Avenue in Rumson, also designated as Block 91, Lots 2, 3, and 4, was assessed as follows:
Lot 2 Land $ 530,400 Improvements ...
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