Atlantic Coast LEH, LLC v. Township of Little Egg Harbor

DeALMEIDA, P.J.T.C.

The question before the court is whether plaintiffs approximately twelve-acre, mostly vacant plot of land, on which is located a 290-foot, income-generating, cellular communications tower, qualifies for farmland assessment pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. The property is put to dual uses. In addition to collecting rent from the operation of the cellular tower, which occupies less than an acre, but stretches approximately 25 stories into the sky, the property owner pays an out-of-state beekeeper to maintain beehives on the property…