Tax Court: Barbara J. Hertz v. Borough of Lincoln Park,, Docket No. 009897-2017; opinion by Bianco, J.T.C., decided January 8, 2019.or plaintiff – Barbara J. Hertz (pro se); for defendant – Jacquelin P. Gioioso (The Buzak Law Group, LLC, attorneys).
.Plaintiff, Barbara J. Hertz, appealed to the denial of her 2017 Farmland Assessment application on her property. Defendant, borough of Lincoln Park, sought affirmation of the denial by the Morris County Board of Taxation. For the reasons that follow, the court determined that plaintiff failed to establish that “not less than five acres of the property are . . . actively devoted to agricultural or horticultural use” as required for Farmland Assessment under N.J.S.A. 54:4-23.2. First, the court found that most of her alleged “crops” appear to be naturally occurring growth in a forest setting and determined that the haphazard and uncared for use of land does not necessarily qualify the land for farmland assessment. Second, the court determined that plaintiff failed to prove that the unused area of the Subject Property is “beneficial to the property” under N.J.A.C. 18:15-6.2. Third, the court determined that plaintiff’s land measurements were unreliable and unverifiable; and, her testimony was not credible, contradictory,and self-serving. Lastly, the court determined that the municipal tax assessor fulfilled his statutory obligation to address plaintiff’s application for Farmland Assessment. Therefore, the court affirmed the judgment of the Morris County Board of Taxation denying plaintiff’s 2017 Farmland Assessment application for the plaintiff’s property