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BYRAM TP. v. WESTERN WORLD, INC.

111 N.J. 222 (1988)

544 A.2d 37

BYRAM TOWNSHIP, A MUNICIPAL CORPORATION, PLAINTIFF-RESPONDENT, v. WESTERN WORLD, INC., AND CHEYENNE CORPORATION, DEFENDANTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided August 1, 1988.

Attorney(s) appearing for the Case

Richard M. Conley argued the cause for appellants (Herold and Haines, attorneys).

Kevin D. Kelly argued the cause for respondent (Kelly, Gaus, Holub & Reed, attorneys).

The opinion of the Court was delivered by HANDLER, Justice.

Defendant taxpayers, Western World, Inc., and Cheyenne Corporation, applied to the Byram Township tax assessor for farmland assessment for several contiguous wooded parcels for the tax year 1983. The assessor denied farmland assessment for all the parcels, and the taxpayers appealed to the Sussex County Board of Taxation. The County Board granted farmland assessment. The Township then filed complaints with...

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