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WYER v. MIDDLETOWN TP.

16 N.J. Tax 544 (1997)

JAMES I. WYER, PLAINTIFF, v. MIDDLETOWN TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

June 19, 1997.

Attorney(s) appearing for the Case

Steven J. Brodman for plaintiff (Giordano, Halleran & Ciesla, attorneys).

Bernard Reilly for defendant (Dowd & Reilly, attorneys).

AXELRAD, J.T.C.

At issue in this local property tax proceeding is the eligibility of a 6.33-acre tract of land for assessment pursuant to the provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. The subject parcel is located on Navesink River Road in Middletown Township and was designated as Block 469, Lot 1 and Block 840, Lot 69 for the 1995 and 1996 tax years, respectively (hereinafter referred to as "Lot 1"). Taxpayer also owns...

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