KUSKIN, J.T.C.
In this matter defendant moves for summary judgment dismissing plaintiff's claim for assessment under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the "Act"), on the grounds that plaintiff failed to file farmland assessment applications for the two years preceding each of the years for which plaintiff seeks such assessment. In a bench opinion rendered on December 21, 2001, I held that the only application the Act requires to be...
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