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TP. OF ANDOVER v. KYMER

140 N.J. Super. 399 (1976)

356 A.2d 418

TOWNSHIP OF ANDOVER, PETITIONER-APPELLANT, v. FRANK KYMER, GEORGE HAYEK, ALEXANDER LAZOR, FRANK E. MAZUY, II AND FREDERICK J. SCHUMAN, RESPONDENTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided March 29, 1976.

Attorney(s) appearing for the Case

Mr. Barry N. Chase, attorney for appellant.

Messrs. Morris, Downing & Sherred, attorneys for respondents (Mr. Thomas J. Bain, of counsel and on the brief).

Before Judges ALLCORN, KOLE and ARD.

PER CURIAM.

The Division of Tax Appeals affirmed judgments of the county board of taxation. It held that, except for a portion of the lands (not subject to this appeal), all of the remaining approximately 200 acres owned by respondents (the taxpayer) were qualified for farmland assessment status for the tax year 1970 under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq. The township appeals.

In 1970 the taxpayer purchased the...

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