Byram Township, a Municipal Corporation, Plaintiff-Respondent v. Western World, Inc., and Cheyenne Corporation…

Summary

The Supreme Court of New Jersey reversed the Tax Court and held that the contested woodlands qualify for farmland assessment under the Farmland Assessment Act, rejecting the Tax Court's reliance on zoning prohibitions. The Court affirmed the County Board's farmland assessment and placed the burden on the township to prove any zoning illegality.