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BROUSSEAU v. MILLSTONE TP.

16 N.J. Tax 344 (1997)

WILLIAM AND FRANCES BROUSSEAU, PLAINTIFFS, v. MILLSTONE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

March 10, 1997

Attorney(s) appearing for the Case

William and Frances Brousseau, plaintiffs, pro se.

Michael Pane for defendant.

RIMM, J.T.C.

This is a local property tax matter involving the recent amendments in N.J.S.A. 54:4-23.3 and N.J.S.A. 54:4-23.5 to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23 ("the Act"). The amendments were effective December 15, 1995. L. 1995, c. 276, § 9. The amendments have been variously referred to as the "horse-farm amendments," because, although they refer...

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