The opinion of the court was delivered by MILMED, P.J.A.D.
The single issue involved in this appeal is whether 39.45 acres of respondent's land in the Borough of Mountain Lakes (borough) was actively devoted to agricultural or horticultural use during the entire period of the calendar years 1976 and 1977 and thus eligible for farmland assessment for 1978 under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq. The borough denied respondent...
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