CRABTREE, J.T.C.
This is a local property tax case wherein plaintiff seeks review of a judgment of the Sussex County Board of Taxation upholding denial of plaintiff's application for farmland assessment with respect to tax year 1987. The regular assessment for that year was $214,200, all of which was allocated to land.
The sole issue in this case is whether the subject property was actively devoted to agricultural or horticultural use within the meaning of...
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