Sudler Lakewood Land, L.L.C. v. Lakewood Township

Lakewood Township appeals from a determination of the Tax Court, after trial, that the taxpayer, Sudler Lakewood Land, L.L.C., (the taxpayer) is entitled to a farmland assessment on two lots owned by it. The issues raised on appeal are that the trial court erred in finding that the taxpayer met the income requirements of the Farmland Assessment Act, and also erred in concluding that the taxpayer’s activity on the property was not prohibited by Lakewood’s zoning ordinances.

Initially, we note that factual determinations made by a trial judge are considered binding on appeal if they are…