Search Rutgers Law Library N.J. Court Opinions

16 Michael Hammer v. Township of Howell -- rank: 719

... validity of the assessments. (B) Validity of the Regular Assessments N.J.S.A. 54:4-23.2 provides that land of 5 acres or more “which ...

docket:	12523-13
court:	NJ Tax Court
decided:	2014-12-24
status:	unpublished
citation:
Document Size:	45858

17 Giansanti v. Mantua Township -- rank: 716

... 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 “when ... 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 area ...

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status:	Unpublished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

18 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 714

... successive years immediately preceding the tax year in issue. . . .” N.J.S.A. 54:4-23.2. In order for land to be deemed in “agricultural ...

docket:	014488-15
court:	NJ Tax Court
decided:	2019-12-09
status:	Unpublished
citation:
Document Size:	31822

19 PIO COSTA, ANTHONY II - SUBTRUST, Plaintiff v. BOROUGH OF RIVERDALE -- rank: 711

... 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 ...

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

20 CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON v. RUMSON BOROUGH -- rank: 711

... 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 five ... 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 the ... value that the property has for agricultural or horticultural use, N.J.S.A. 54:4-23.2, rather than its value for some other use worth more ... “actively devoted to agricultural or horticultural use” contained in N.J.S.A. 54:4-23.2, “must be understood in its usual significance and in ...

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

21 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 706

... two continuous years prior to the tax year at issue. N.J.S.A. 54:4-23.2. The property owner must file annual applications for farmland assessment ... or if extended, by September 1 of the pretax year. N.J.S.A. 54:4-23.2; 4-23.6. Although the phrases “agricultural use,� ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34691

22 JOHN AND DEBORAH VAN VUGT, Plaintiffs v. PEQUANNOCK TOWNSHIP -- rank: 688

... which such land has for agricultural or horticultural use.” N.J.S.A. 54:4-23.2. The valuation process is described in N.J.S.A ... New Jersey Division of Taxation incorporate the standards contained in N.J.S.A. 54:4-23.2 and -23.7. See N.J.A.C. 18:15 ...

docket:	03108-00
court:
decided:	2002-05-17
status:
citation:	20 N.J. Tax 129
Document Size:	38333

23 SADDLE MOUNTAIN LP v. RINGWOOD BOROUGH -- rank: 672

... 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 ...

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

24 TOWNSHIP OF WANTAGUE v. RIVLIN CORPORATION -- rank: 649

... devoted its land to agricultural use within the meaning of N.J.S.A. 54:4-23.2. [Id. at 579.] The East Orange , Green Pond , and Mt ...

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

25 ALL MONMOUTH LANDSCAPING v. MANALAPAN TOWNSHIP, <br -- rank: 646

... August 1 of the pre-tax year. See, e.g. N.J.S.A. 54:4-23.2 (“[t]he value of land, not less than 5 ...

docket:	07199-05
court:
decided:	2006-10-20
status:
citation:
Document Size:	29843

26 Township of Monroe v. William W. Gasko and Marie Gasko -- rank: 638

... 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 ...

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

27 Russo v. Township of Plumsted -- rank: 615

... value which such land has for agricultural or horticultural use. [N.J.S.A. 54:4-23.2] 4 For the purposes of the Act land shall be ...

docket:	10327-20
court:	NJ Superior Court Appellate Division
decided:	2022-11-07
status:	Unpublished
citation:
Document Size:	24612

28 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 605

... 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 uses ... 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 ...

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

29 /usr/local/share/www/libweb/collections/courts/appellate/a2561-18.opn.html -- rank: 592

... § 15.10 (Raymond I. Korona) (5th ed. 2020 update). N.J.S.A. 54:4-23.2 provides, in pertinent part: the value of land, not less ...

docket:
court:
decided:
status:
citation:
Document Size:	20922

30 CITY OF MILLVILLE, a Municipal Corporation of the State of New Jersey, Plaintiff v. CHRISTOPHER J. RUSKE & <br -- rank: 584

... a minimum of five acres actively devoted to agricultural use ( N.J.S.A. 54:4-23.2) where title to the subject parcel is held separately from ... lot 48, his co-owner in each parcel is different. N.J.S.A. 54:4-23.2 requires that: For general property tax purposes, the value of ... value which such land has for agricultural or horticultural use. [ N.J.S.A. 54:4-23.2 (emphasis added.] The case on which the taxpayer relies is ...

docket:	02980-00
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 328
Document Size:	38567