Sirota v. Township of Howell

LASSER, P. J. T. C.

This is a motion by the taxpayer seeking a judgment of the Tax Court applying the Freeze Act N.J.S.A. 54:2-43 (“Freeze Act”) for the years 1974 and 1975 to the judgment of the Division of Tax Appeals in the Department of the Treasury rendered for the year 1973.

The municipality concedes that the taxpayer’s property qualified for farmland assessment for the years 1973, 1974 and 1975. The taxpayer contested the farmland assessment valuation on ten parcels of land for the year 1973. The Monmouth County Board of Taxation affirmed the 1973 assessments and the taxpayer appealed to…