... on the portion not assessed as farmland. Plaintiff asserts that N.J.S.A. 54:4-23.16 and applicable decisional law permit the regular assessment of a ... such other conditions of this act as may be applicable. [ N.J.S.A. 54:4-23.16.] In response, defendant contends that N.J.S.A. 54:4-23.16 does not apply to the facts of this matter and ... to farmland assessment. An appropriate starting point for analysis is N.J.S.A. 54:4-23.16 (quoted above). This statute constitutes a recognition by our Legislature ...