Byram Township v. Western World, Inc.

The opinion of the Court was delivered by

HANDLER, Justice.

Defendant taxpayers, Western World, Inc., and Cheyenne Corporation, applied to the Byram Township tax assessor for farmland assessment for several contiguous wooded parcels for the tax year 1983. The assessor denied farmland assessment for all the parcels, and the taxpayers appealed to the Sussex County Board of Taxation. The County Board granted farmland assessment. The Township then filed complaints with the New Jersey Tax Court seeking a reversal of these assessments. The Tax Court entered judgments denying farmland assessment with…