SMALL, P.J.T.C.
The issue before the Court on cross-motions for summary judgment is whether the failure to establish and file a woodland management plan, pursuant to N.J.S.A. 54:4-23.3(a) before January 1, two years before the year for which farmland assessment is sought, will result in the denial of farmland assessment.
For the reasons discussed below, I have determined that summary judgment should be granted for plaintiff, Alexandria Township. Despite...
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