KUGLER v. WALL TP.


1 N.J. Tax 10 (1980)

LEO KUGLER, PETITIONER, v. TOWNSHIP OF WALL, RESPONDENT.

Tax Court of New Jersey.

January 10, 1980.


Attorney(s) appearing for the Case

Leo Kugler, petitioner, pro se.

Mangini, Gilroy & Cramer, for respondent (William P. Gilroy, appearing).


ANDREW, J.T.C.

This is a proceeding involving a claim for a farmland assessment pursuant to N.J.S.A. 54:4-23.1. The Monmouth County Board of Taxation denied the claimed assessment and petitioner Leo Kugler appealed to the Division of Tax Appeals. The matter was assigned to this court for determination.

Petitioner appeared pro se. He testified that the property in question was Block 820, Lot 15, of the Wall Township tax map and consisted of 11...

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