ANDREW, J.T.C.
In this local property tax proceeding the court must decide whether rollback taxes under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq., were properly assessed against land formerly owned by plaintiffs, for the tax years of 1974, 1975 and 1976. The matter has been submitted to the court on stipulated facts supplemented with memoranda of law.
During the relevant period plaintiffs were the owners of a tract of land 112.62...
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