Search Rutgers Law Library N.J. Court Opinions

31 Sam S. Russo v. Township of Plumsted -- rank: 688

... her denial of farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean ... decision to deny farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean ... She denied farmland assessment for those tax years only because N.J.S.A. 54:4-23.2 requires an active devotion of the subject property to ... of Law Pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. (the “Act”) and paragraph 1(b ... value which such land has for agricultural or horticultural use. [N.J.S.A. 54:4-23.2.] The Act provides that land shall be deemed to ... crops . . . poultry . . . livestock, including beef cattle, sheep, swine, horses, ponies . . . . . [N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for ...

docket:	015983-2012
court:	NJ Tax Court
decided:	2017-12-28
status:	unpublished
citation:
Document Size:	54832

32 BRAEMAR at CHESTER, LLC, v. CHESTER BOROUGH -- rank: 688

... 2000 as qualified farmland pursuant to the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23. The taxpayer purchased the subject property ... on R. 4:40-2 (1991) (citations omitted)). Taxable Status N.J.S.A. 54:4-23.8 of the Farmland Assessment Act, which provides for the ... the land was valued, assessed and taxed hereunder . [Emphasis added.] N.J.S.A. 54:4-23.9 states that the assessment of rollback taxes shall be ... the periods for which omitted property assessments may be imposed. [ N.J.S.A. 54:4-23.9 (emphasis added) (footnotes omitted).] The procedures for assessing omitted ... assessment of rollback taxes, stating: "Rollback taxes," as defined by N.J.S.A. 54:4-23.8, technically are not "omitted" or "added" assessments; instead, they ... the Tax Court’s holding and the express provisions of N.J.S.A. 54:4-23.9. Municipalities would have available the alternate method simply ...

docket:	00087-03
court:
decided:	2003-08-12
status:
citation:	21 N.J. Tax 16
Document Size:	39417

33 PIO COSTA, ANTHONY II - SUBTRUST, Plaintiff v. BOROUGH OF RIVERDALE -- rank: 681

... forester approved by New Jersey Department of Environmental Protection. See N.J.S.A. 54:4-23.3 (a) and (b). The Plan is dated March 3 ... comply with the general requirements of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the “Act”), and with the ... successive years immediately preceding the tax year in issue.” N.J.S.A. 54:4-23.2. The Act imposes other requirements relating to the size ... of the Act relating to woodland management are contained in N.J.S.A. 54:4-23.3, which sets forth several “additional conditions” for woodland ... forester in accordance with the guidelines specified in the statute. N.J.S.A. 54:4-23.3(a). The second is that the forester and landowner annually attest to compliance with the plan. N.J.S.A. 54:4-23.3(b). The third additional condition is annual submission ...

docket:	02856-99
court:
decided:	2002-06-19
status:
citation:	20 N.J. Tax 169
Document Size:	41571

34 /usr/local/share/www/libweb/collections/courts/appellate/015983-20.opn.html -- rank: 676

... her denial of farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean ... decision to deny farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean ... She denied farmland assessment for those tax years only because N.J.S.A. 54:4-23.2 requires an active devotion of the subject property to ... of Law Pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. (the “Act”) and paragraph 1(b ... value which such land has for agricultural or horticultural use. [ N.J.S.A. 54:4-23.2.] The Act provides that land shall be deemed to ... crops . . . poultry . . . livestock, including beef cattle, sheep, swine, horses, ponies . . . . . [ N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for ...

docket:	015983-20
court:	NJ Tax Court
decided:	2017-12-28
status:	unpublished
citation:
Document Size:	63703

35 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 674

... subject appeals the issue is not public interest value. Under N.J.S.A. 54:4-23, value must be based on the price the property � ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

36 MERRICK WILSON v. HOPEWELL TOWNSHIP -- rank: 674

... would warrant the imposition of farmland rollback taxes pursuant to N.J.S.A. 54:4-23.8. The subject property consists of approximately 56.65 acres ... the Farmland Assessment Act of 1964, as amended and supplemented, N.J.S.A. 54:4-23.1 to -23.23 (“Act”). In previous actions, this ... applied to a use other than agricultural or horticultural.” N.J.S.A. 54:4-23.8. The rollback taxes are equal in amount to the ... applied to a use other than agricultural or horticultural.” N.J.S.A. 54:4-23.8. This court has held that where property continues to ... Assessment Act, such as, for example, the minimum income requirements, N.J.S.A. 54:4-23.5, the property is not subject to rollback taxes. Burlington ... production for sale of plants and animals useful to man. N.J.S.A. 54:4-23.3. That definition includes land devoted exclusively to the ...

docket:	07429-05
court:
decided:	2006-07-19
status:
citation:
Document Size:	28026

37 Giansanti v. Mantua Township -- rank: 672

... property for assessment as farmland under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. (the “Act”). Pursuant to the Act ... value which such land has for agricultural or horticultural use. [N.J.S.A. 54:4-23.2.] For these purposes, land is in agricultural use � ... for sale of plants and animals useful to man.” N.J.S.A. 54:4-23.3. The Act, must be strictly construed against the party ... that [the subject property] qualified for exemption from taxation under N.J.S.A. 54:4-23.12(a). [Van Wingerden v. Lafayette Twp., 18 N.J ... actively devoted to agricultural or horticultural uses as required by N.J.S.A. 54:4-23.2. Plaintiff’s testimony as to the calculations of this ...

docket:	009102-21
court:	NJ Superior Court Appellate Division
decided:	2023-02-07
status:	Unpublished
citation:
Document Size:	26218

38 MASE LAND CO. v. JEFFERSON TOWNSHIP -- rank: 669

... County Board of Taxation seeking imposition of rollback taxes under N.J.S.A. 54:4-23.8 for tax years 2001, 2000, and 1999. On June ... complaint.” The imposition of rollback taxes is authorized by N.J.S.A. 54:4-23.8 when land subject to farmland assessment “is applied ... to a use other than agricultural or horticultural.” Under N.J.S.A. 54:4-23.9, the procedure to be followed in imposing the taxes ...

docket:	04391-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 439
Document Size:	37352

39 Leabern Realty, L.P. % Wayne v. Montclair Township -- rank: 669

... which the assessor shall complete his assessments, as hereinafter required. [N.J.S.A. 54:4-23.] The added assessment statute is a corollary of N.J.S.A. 54:4-23, designed to capture a property’s increase in value due ... the year following the assessment date of October 1 [under N.J.S.A. 54:4-23], in order to avoid having properties escape taxation until the ...

docket:	000166-20
court:	NJ Superior Court Appellate Division
decided:	2023-11-02
status:	Unpublished
citation:
Document Size:	45012

40 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 669

... Act must be read in the context of that scheme. N.J.S.A. 54:4-23 requires a municipal assessor to determine the "full and fair ... 1st of each pretax year. The assessor's obligation under N.J.S.A. 54:4-23 to assess local real property at true value is mandatory ... assess parcels in accordance with a true value determination under N.J.S.A . 54:4-23, is different for years in which a final valuation judgment ... set, not in accordance with the assessor’s statutory mandate ( N.J.S.A . 54:4-23), but at a time set by the Court, in a ...

docket:	01814-95
court:
decided:	1997-06-20
status:
citation:	16 N.J. Tax 550
Document Size:	83220

41 Montclair Hospital, LLC v. Glen Ridge Borough -- rank: 667

... 10 10 Our Legislature delineated the tax assessment process under N.J.S.A. 54:4-23. A part of that process includes the tax assessor’s ... of all real property situate in his taxing district[.]” N.J.S.A. 54:4-23. Moreover, the municipal tax assessor is charged with the duty ... 007634-2020, 010221-2021, and 008459-2022 Page -22- (citing N.J.S.A. 54:4-23, -24, -29, -30, -31, -34, -35, -36, -36.1, -37 ...

docket:	012319-19
court:	NJ Superior Court Appellate Division
decided:	2023-07-26
status:	Unpublished
citation:
Document Size:	82097

42 CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON v. RUMSON BOROUGH -- rank: 665

... devoted a minimum of five acres to agricultural use. See N.J.S.A. 54:4-23.2, (providing that the value of land, not less than ... assessed as farmland under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to –23.23 (the “Act”). Plaintiffs purchased ... sale are activities deemed to be agricultural uses pursuant to N.J.S.A. 54:4-23.3. It is not clear precisely when the family began ... immediately preceding the tax year in issue, as required by N.J.S.A. 54:4-23.2. Similarly, the assessor testified that he was satisfied that ... income from their agricultural activities to meet the requirements of N.J.S.A. 54:4-23.5. There was also testimony from the plaintiffs regarding their ... in calculating the total area devoted to agricultural use. See N.J.S.A. 54:4-23.11 and N.J.A.C. 18:15-3. ...

docket:	03907-02
court:
decided:	2005-01-31
status:
citation:	22 N.J. Tax 39
Document Size:	43439

43 HULL JUNCTION HOLDING CORP. v. PRINCETON BOROUGH -- rank: 665

Original WordPerfect file NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS TAX COURT OF NEW JERSEY DOCKET NOS. HULL.J.NCTION HOLDING CORP., : 003794-93; 002113-94; 009455-92; 003795-93; 002112-94; 003790-93; Plaintiff, : 002116-94; 003792-93; 002115-94; 009534-94; v. : PRINCETON ...

docket:	09455-92
court:
decided:	1996-08-08
status:
citation:	16 N.J. Tax 68
Document Size:	259693

44 Township of Monroe v. William W. Gasko and Marie Gasko -- rank: 662

... for temporary greenhouses, pursuant to the Farmland Assessment Act (Act), N.J.S.A. 54:4-23.1 to �23.24, because various activities associated with retail ... Super. 560 (App. Div. 2000), the Tax Court correctly interpreted N.J.S.A. 54:4-23.1 to -23.24. Specifically, we are asked to review ... assessment based on its value as agricultural or horticultural land. N.J.S.A. 54:4-23.2. The Act provides favorable tax treatment to farmland, but only to some farm buildings. N.J.S.A. 54:4-23.12 requires buildings on farms to be assessed at regular ... or working, office or sales space, whether or not removable. [ N.J.S.A. 54:4-23.12(a).] It is undisputed that the Gasko Farm property ... the decisions below were overly restrictive in their application of N.J.S.A. 54:4-23.12(a)�s exemption. III. It goes without saying ...

docket:	a-30-04
court:	njsupreme
decided:	2005-03-17
status:
citation:	182 N.J. 613
Document Size:	27581

45 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 658

... J. Const. art. VIII, §1, par.1(a) and N.J.S.A. 54:4-23. In affirming the Appellate Division's conclusion that the statute ... with respect to its claims of discrimination in assessment. See N.J.S.A. 54:4-23. The fundamental requirement of due process, being the opportunity to ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600