Rubenstein v. Upper Pittsgrove Township

LARIO, J.T.C.

Plaintiffs appeal from a judgment of the Salem County Board of Taxation affirming Upper Pittsgrove Township’s denial of farmland assessments on three separately assessed contiguous parcels of land owned by plaintiffs for the tax year 1990. The reason for the denial was plaintiff’s failure to file an application for farmland assessment for the tax year 1990. The quantum *496of the assessments are not in dispute. The sole issue raised is whether the property should have been assessed as farmland.

Plaintiff, Esther Rubenstein, together with her late husband were the owners of the subject…