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SUDLER LAKEWOOD LAND, L.L.C. v. LAKEWOOD TP.

19 N.J. Tax 305 (2001)

SUDLER LAKEWOOD LAND, L.L.C., AS SUCCESSOR IN INTEREST TO C.P. LAKEWOOD LAND, L.P., PLAINTIFF-RESPONDENT, v. LAKEWOOD TOWNSHIP, DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided January 31, 2001.

Attorney(s) appearing for the Case

Anthony Mancuso, argued the cause for appellant (Starkey, Kelly, Blaney & White, attorneys; Mr. Mancuso, of counsel and on the brief).

Bruce H. Snyder, argued the cause for respondent (Lasser Hochman, L.L.C., attorneys; Mr. Snyder, on the brief).

Before Judges KEEFE and STEINBERG.

PER CURIAM.

Lakewood Township appeals from a determination of the Tax Court, after trial, that the taxpayer, Sudler Lakewood Land, L.L.C., (the taxpayer) is entitled to a farmland assessment on two lots owned by it. The issues raised on appeal are that the trial court erred in finding that the taxpayer met the income requirements of the Farmland Assessment Act, and also erred in concluding that the taxpayer's activity on the property was not prohibited by Lakewood...

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