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CES ASSOCIATES v. CRANBURY TP.

15 N.J. Tax 677 (1995)

CES ASSOCIATES AND SHAV ASSOCIATES, PLAINTIFFS-APPELLANTS, v. CRANBURY TOWNSHIP, DEFENDANT-RESPONDENT. CRESTON ASSOCIATES, PLAINTIFF-APPELLANT, v. SOUTH BRUNSWICK TOWNSHIP, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided November 21, 1995.

Attorney(s) appearing for the Case

Steven R. Irwin and William J. Sitar argued the cause for appellants (Mandelbaum & Mandelbaum, attorneys; Mr. Irwin and Mr. Sitar, on the brief).

William C. Moran, Jr. argued the cause for respondent Cranbury Township (Huff, Moran & Orron, attorneys; Mr. Moran on the brief). Harry Haushalter argued the cause for respondent South Brunswick Township (Conley & Haushalter, attorneys; Mr. Haushalter on the brief).

Before Judges KESTIN and CUFF.

PER CURIAM.

In these consolidated cases, plaintiffs appeal from Tax Court judgments affirming the determinations of the Middlesex County Board of Taxation to deny farmland assessments. The basis upon which the trial court reached its conclusion was articulated by Judge Andrew in his bench decision of January 14, 1994. We affirm substantially for the reasons stated therein.

Judge Andrew's finding "that plaintiffs...

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