Burstein v. Township of Sparta

CRABTREE, J.T.C.

This is a local property tax case wherein -laintiff 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 N.J.S.A. 54:4-23.5; or, more precisely, whether plaintiff’s timber stand improvement program, with no sales until harvesting of the timber…