Galloway Township v. Petkevis
New Jersey Tax Court
1Opinion of the Court
LARIO, J. T. C.
This is a farmland assessment appeal involving the timeliness of the filing of an application for farmland assessment for the tax year 1978 which was denied by the Galloway Township assessor as being out of time. Upon appeal to the county board the taxpayers were granted a farmland assessment, resulting in this appeal by the municipality.
Edward J. Petkevis and Catherine Q. Petkevis, his wife, are the owners of a 20-acre tract of land which for several years prior to 1978 was assessed as farmland. In the summer of 1977 the assessor for Galloway Township mailed to defendants an…
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