Saddle Mountain LP v. Ringwood Borough

KUSKIN, J.T.C.

In this matter defendant moves for summary judgment dismissing plaintiffs claim for assessment under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the “Act”), on the grounds that plaintiff failed to file farmland assessment applications for the two years preceding each of the years for which plaintiff seeks such assessment. In a bench opinion rendered on December 21, 2001,1 held that the only application the Act requires to be filed is an application for the year for which taxpayer seeks farmland assessment. Consequently, I denied defendant’s motion and granted…