Belmont v. Wayne Township

LARIO, J.T.C.

By prior opinion of this court, Belmont v. Wayne Tp., Docket L1127-77 (Tax Ct.1981) (letter opinion, December 16, 1981), it was determined that for the tax year 1977 plaintiffs were entitled to a farmland assessment on premises known as Lot 9 and Lot 9-A. The original assessment, which was affirmed by the Passaic County Board of Taxation, was as follows:

Lot 9 Lot 9-A

Land $ 59,400 $58,800

Improvements $ 88,400 -0-

Total $147,800 $58,800

Lot 9 consisted of 3.92 acres and included the homestead; Lot 9-A consisted of 3.78 acres and was totally farmland. The aforesaid opinion directed…