"Thornton countered that communities which do not have open space to protect, such as the Wildwoods and Sea Isle City, have a right to some of that tax revenue as well." Let me correct this obscured answer: The towns only have a right to that tax revenue when they have to save a piece of land from development. Remember, not all towns have large acres of land to save from development, which means they will not share in the open space tax unless a sitting freeholder is from Wildwood or Sea Isle City.