McNair,
J.:
—This
Court
orders
by
consent
that
the
income
tax
returns
of
the
plaintiff
for
the
year
1980
be
referred
back
to
the
defendant
for
reassessment
on
the
basis
that
in
computing
the
plaintiff's
income
for
the
taxation
year
1980
the
fair
market
value
as
of
December
31,
1971,
of
the
land
assessed
be
increased
from
the
figure
of
$850
per
acre
assessed
by
the
defendant
to
$1650
per
acre
and
that
each
party
bear
its
own
costs.