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WEST CAP ASSOCIATES, INC. v. WEST MILFORD TP.

4 N.J. Tax 364 (1982)

WEST CAP ASSOCIATES, INC., PLAINTIFF, v. WEST MILFORD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

May 13, 1982.

Attorney(s) appearing for the Case

Sigmar Silber for plaintiff.

Martin F. Murphy for defendant (Johnson, Johnson & Murphy, attorneys).

HOPKINS, J.T.C.

This is an appeal from the judgment of the Passaic County Board of Taxation which affirmed the assessments of Block 504, Lot 6, and Block 516, Lot 4. The properties were assessed as farmland. The issue is whether the properties' farmland classification, for valuation purposes, was "cropland harvested" or "woodland."

Defendant has moved to dismiss the appeal on the grounds that N.J.S.A. 54...

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