Tp. of Andover v. Kymer

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding land for eventual resale or speculation does not preclude assessment as farmland provided statutory criteria satisfied
• the fact that an owner holds his land for resale does not disqualify it from farmland assessment
• the fact that an owner holds his land for resale does not disqualify it from farmland assessment
• taxpayer’s admitted intention to develop property for industrial and residential use cannot be considered in determining qualification for farmland assessment
• calculation of amount of rollback taxes upon change of use

Source: CourtListener parenthetical corpus (CC0).