All Monmouth Landscaping & Design, Inc. v. Manalapan Township

MENYUK, J.T.C.

This matter comes before the court on cross-motions for summary judgment. The issue is whether the subject property is eligible for farmland assessment for tax year 2005 if the taxpayer failed to file the annual application for farmland assessment by the statutory deadline of August 1, 2004. For purposes of this motion, the defendant does not dispute that the property would qualify for farmland assessment except for the late application. For the *253following reasons, plaintiffs motion for summary judgment granting farmland assessment is denied. Defendant’s motion is granted in…