Farms v. Board of Assessors

OPINION OF THE COURT

Balletta, J.

On this appeal, we are asked to determine the proper interpretation and application of Agriculture and Markets Law § 306 pertaining to the tax assessment of land which lies outside the boundaries of an agricultural district but which is still used for agricultural production. Specifically, the question has arisen as to when such land loses its special agricultural status for assessment purposes and when, and in what amount, a penalty tax may be imposed.

The petitioner is the owner of a parcel of real property known as Calverton Homesteads, consisting of…