Dautel Builders v. Borough of Franklin

CRABTREE, J.T.C.

This is a farmland assessment case in which plaintiff seeks direct review of the Franklin Borough assessor’s belated denial of farmland assessment qualification for tax year 1988.

The sole issue is whether the timely filed application for farmland assessment qualification was filed by the owner of the land as required by N.J.S.A. 54:4-23.6(c). It is not disputed that the land in question was actively devoted to agricultural use, within the purview of N.J.S.A. 54:4-23.2, throughout 1986, 1987 and 1988.

The land in controversy is 40.4 acres, located on Route 23 in the defendant…