Atlantic Coast LEH, L.L.C. v. Township of Little Egg Harbor, No. 007723-2006; Tax Court; opinion by DeAlmeida, P.J.T.C.; decided and approved for publication July 26, 2011. DDS No. 35-5-3083 [17 pp.]

The question before the court is whether plaintiff’s approximately 12-acre, mostly vacant plot of land, on which is located a 290-foot, income-generating, cellular communications tower, qualifies for farmland assessment pursuant to the Farmland Assessment Act of 1964.