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61 ANNE C. SINOPOLI, Plaintiff v. BOROUGH OF RUMSON, <br -- rank: 630

... in Rumson, is actively devoted to horticultural use pursuant to N.J.S.A. 54:4-23.6. 3 For the years 1999 and 2000, the property ... 4 Land only $ 310,000 Plaintiff sought farmland assessment under N.J.S.A. 54:4-23.6. The assessor denied plaintiff’s application, and plaintiff took ... Board of Taxation, which affirmed the assessment. This appeal followed. N.J.S.A. 54:4-23.4 provides: Land shall be deemed to be in horticultural ... nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; N.J.S.A. 54:4-23.5 provides: Land, five acres in area, shall be deemed ... 2-year period immediately preceding the tax year in issue, . . . N.J.S.A. 54:4-23.6 provides: Land which is actively devoted to agricultural or ... ” as that term is generally understood. The language of N.J.S.A. 54:4-23.6 provides a subsidy to horticulturists as it does ...

docket:	03429-99
court:
decided:	2001-04-23
status:
citation:	19 N.J. Tax 334
Document Size:	53586

62 TOWNSHIP OF WANTAGUE v. RIVLIN CORPORATION -- rank: 630

... as farmland pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. For tax year 2006, defendant submitted ... The assessor then sought to impose rollback taxes pursuant to N.J.S.A. 54:4-23.8 and N.J.S.A 54:4-23.9 for tax years 2005, 2004, and 2003 on the ... to agricultural use. In accordance with the procedure contemplated by N.J.S.A. 54:4-23.9, she filed a petition with the Sussex County Board ... on the portion not assessed as farmland. Plaintiff asserts that N.J.S.A. 54:4-23.16 and applicable decisional law permit the regular assessment of ... such other conditions of this act as may be applicable. [ N.J.S.A. 54:4-23.16.] In response, defendant contends that N.J.S. ...

docket:	08697-06
court:
decided:	2007-05-25
status:
citation:
Document Size:	26087

63 Paul, Daniel & Hyman Wishnick v. Upper Freehold Tp. -- rank: 627

... must be met to qualify land for farmland assessment under N.J.S.A. 54:4-23.1 to -23.23, the Farmland Assessment Act of 1964 ... on or before August 1 of the pre-tax year. N.J.S.A. 54:4-23.13. If an extension of time is granted by the ... of the pre-tax year to file the application. See N.J.S.A. 54:4-23.6 and N.J.S.A. 54:4-23.13. Under N.J.S.A. 54:4-23.14, the farmland assessment application must be submitted on a ... form prescribed by the Director of the Division of Taxation. N.J.S.A. 54:4-23.14 also provides that [a] certification by the landowner ...

docket:	12065-94
court:
decided:	1998-05-20
status:
citation:	15 N.J. Tax 597
Document Size:	45119

64 SADDLE MOUNTAIN LP v. RINGWOOD BOROUGH -- rank: 627

... plaintiff’s claim for assessment under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the “Act”), on the grounds ... year for which valuation under [the Act] is requested,” N.J.S.A. 54:4-23.6(a), a taxpayer must file an application for farmland ... successive years immediately preceding the tax year in issue.” N.J.S.A. 54:4-23.2. Active devotion includes satisfying certain income requirements which vary ... depending upon the type of the agricultural or horticultural activity. N.J.S.A. 54:4-23.5. Under paragraph (a) of N.J.S.A. 54:4-23.6, property must be actively devoted to agricultural or horticultural ... of the year immediately preceding the tax year.” Finally, N.J.S.A. 54:4-23.13 provides, in relevant part, as follows: “[e] ...

docket:	03723-00
court:
decided:	2002-02-19
status:
citation:	20 N.J. Tax 29
Document Size:	22476

65 McMahon v. City of Newark -- rank: 623

... and such deputy tax assessors as it may determine necessary"); N.J.S.A. 54:4-23 (providing that "[a]ll real property shall be assessed to ...

docket:	a-39-07
court:
decided:	2008-07-17
status:
citation:
Document Size:	113652

66 /usr/local/share/www/libweb/collections/courts/tax/003166-2015opn.opn.html -- rank: 620

... every year to determine its full and fair value, under N.J.S.A. 54:4-23. These limitations “preclude most assessors [from] reviewing every assessment ... N.J. Const. art. VIII, § 1, ¶ 1(a); N.J.S.A. 54:4- 23. The goal of Chapter 91 is to provide tax assessors ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	59354

67 Daniel Dowd v. Howell Tp -- rank: 616

... whether land used for grazing horses qualifies for farmland assessment. N.J.S.A. 54:4-23.3 provides in pertinent part: Land shall be deemed to ... grazing of any or all of such animals . [emphasis added]. N.J.S.A. 54:4-23.5 provides in pertinent part: Land, five acres in area ... or an animal useful to man within the meaning of N.J.S.A. 54:4-23.3. Nor does grazing horses for a fee involve the ... of an agricultural or horticultural product within the meaning of N.J.S.A. 54:4-23.5. Mr. Dowd is offering his pastureland to horse owners ... a product is involved. Plaintiff would have the phrase in N.J.S.A. 54:4-23.3 "including the ... grazing of any or all of such ... denied , 76 N.J. 235 (1978). The preliminary phrase in N.J.S.A. 54:4-23.3 makes clear that all of the illustrative agricultural ...

docket:	10211-93
court:
decided:	1995-06-16
status:
citation:	15 N.J. Tax 82
Document Size:	29758

68 RICHARD BAILEY et al. v. FRANKLIN TOWNSHIP et al. -- rank: 613

... assessed as farmland under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23 (the "Act"). The Board upheld DuBrow ... five acres and $5 per acre for the remaining acres. N.J.S.A. 54:4-23.5. There is no dispute in this case that DuBrow ... immediately preceding the tax year at issue as required under N.J.S.A. 54:4-23.5. In this case, the trial judge considered DuBrow's ... as its dominant use is one of those enumerated in N.J.S.A. 54:4-23.3[.]" Byram Tw p. v. Wes t ern World , 111 ... plants "[is] considered appropriate an agricultural use of the land. N.J.S.A. 54:4-23.3. Indeed, N.J.S.A. 54:4-23.3 provides specifically that land is deemed in horticultural ...

docket:	a6732-04
court:	njappellate
decided:	2007-01-19
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	48881

69 St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth -- rank: 611

... by private contract on October 1” of the pretax year. N.J.S.A. 54:4-23. Our courts have interpreted these constitutional and legislative tenets to ... Court declared that the term “real property,” under N.J.S.A. 54:4-23, “include[s] the land and its ‘concomitant improvements ... of real property and maintain accurate records reflecting those values. N.J.S.A. 54:4-23. Our Supreme Court has demanded that “government officials act ...

docket:	015624-2011
court:	NJ Tax Court
decided:	2018-05-11
status:	unpublished
citation:
Document Size:	65409

70 /usr/local/share/www/libweb/collections/courts/appellate/008001-20.opn.html -- rank: 606

... Act. It argues that its assessor is “instructed” by N.J.S.A. 54:4-23 to review a “portion of the taxing district,� ... and made changes to the assessment values where necessary.” N.J.S.A. 54:4-23 requires an assessor to value all real property at true ... portions of the taxing district that were not reassessed.” N.J.S.A. 54:4-23. The Township’s arguments that a reassessment of certain properties under N.J.S.A. 54:4-23 equates to a “complete reassessment” for purposes of the ... district-wide reassessment”). Second, adjusting assessments of certain properties under N.J.S.A. 54:4-23 so that there is uniformity in valuation/taxation does not ... a complete or district-wide reassessment. By its very terms, N.J.S.A. 54:4-23 separates properties that require revision to their assessments and ...

docket:	008001-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37056

71 /usr/local/share/www/libweb/collections/courts/appellate/008002-20.opn.html -- rank: 606

... Act. It argues that its assessor is “instructed” by N.J.S.A. 54:4-23 to review a “portion of the taxing district,� ... and made changes to the assessment values where necessary.” N.J.S.A. 54:4-23 requires an assessor to value all real property at true ... portions of the taxing district that were not reassessed.” N.J.S.A. 54:4-23. The Township’s arguments that a reassessment of certain properties under N.J.S.A. 54:4-23 equates to a “complete reassessment” for purposes of the ... district-wide reassessment”). Second, adjusting assessments of certain properties under N.J.S.A. 54:4-23 so that there is uniformity in valuation/taxation does not ... a complete or district-wide reassessment. By its very terms, N.J.S.A. 54:4-23 separates properties that require revision to their assessments and ...

docket:	008002-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37792

72 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 602

... upon a taxpayer’s property for the relevant tax year. N.J.S.A. 54:4-23, -35. The theory behind the added assessment statutes, as provided ...

docket:	07782-97
court:
decided:	1999-03-19
status:
citation:	18 N.J. Tax 149
Document Size:	98854

73 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 602

... N.J. Const., -2- Art. VIII, § 1, ¶ 1; N.J.S.A. 54:4-23.1 to -23.23. In particular, land assessed as farmland ... its highest and best use is agricultural or horticultural use. N.J.S.A. 54:4-23.2. This is typically less than the value for other ... for the two years prior to the current tax year. N.J.S.A. 54:4-23.2. Agricultural use includes the production of livestock such as sheep or goats. N.J.S.A. 54:4-23.3. The Director is empowered to promulgate such rules and ... shall deem necessary to effectuate the purposes of the Act. N.J.S.A. 54:4-23.21. To that end, the Director enacted regulations indicating that ... land must be actively devoted to agricultural or horticultural use. N.J.S.A. 54:4-23.5. Land is deemed to be actively devoted to ...

docket:	13415-19
court:	NJ Tax Court
decided:	2021-10-22
status:	Unpublished
citation:
Document Size:	18272

74 NEW JERSEY TURNPIKE AUTHORITY, a body corporate et al. v. FORSGATE INDUSTRIAL COMPLEX, TOWNSHIP OF SOUTH BRUNSWICK -- rank: 602

... thereby losing its tax exemption under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.24 (the "Act"), and making it liable ... change in use occurs and the two prior years. See N.J.S.A. 54:4-23.8. "[T]he concept of farmland assessment and special tax ...

docket:	A3969-05
court:	NJ Superior Court Appellate Division
decided:	2007-08-06
status:	unpublished
citation:
Document Size:	108960

75 PRIME ACCOUNTING DEPARTMENT BOCCELI, LLC v. TOWNSHIP OF CARNEY'S POINT -- rank: 599

... as was its statutory obligation. We disagree. To be sure, N.J.S.A. 54:4-23 requires the tax assessor to "ascertain the names of the ... list created by the Township's tax assessor pursuant to N.J.S.A. 54:4-23. The tax list is filed with the County Board of ...

docket:	a4994-09
court:	NJ Superior Court Appellate Division
decided:	2011-05-09
status:	published
citation:	421 N.J. Super. 199 23 A.3d 427
Document Size:	40070