CES Associates v. Cranbury Township

In these consolidated cases, plaintiffs appeal from Tax Court judgments affirming the determinations of the Middlesex County Board of Taxation to deny farmland assessments. The basis upon which the trial court reached its conclusion was articulated by *679Judge Andrew in Ms bench decision of January 14, 1994. We affirm substantially for the reasons stated therein.

Judge Andrew’s finding “that plaintiffs are unable to prove that they have complied with the statutory deadline by committing their applications to the Postal Service no later than August 1, 1990,” was not only based upon substantial…