Pio Costa v. Borough of Riverdale

KUSKIN, J.T.C.

Plaintiff appeals the disallowance by defendant Borough of Riverdale’s tax assessor of farmland assessment qualification for plaintiffs twenty-five acres of woodlands. The property is designated as Block 36.01, Lot 14 on the Borough tax map. The tax years in issue are 1999, 2000, and 2001. For the reasons set forth below, I hold that the disallowance was proper.

Plaintiffs appeals were the subject of a plenary trial. The following factual findings and legal conclusions are based upon my weighing and analyzing the evidence, my determinations as to the credibility of the witnesses,…