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16 Giansanti v. Mantua Township -- rank: 786

... 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 seeking ...

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status:	Unpublished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

17 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 783

... sale of plants and animals useful to man. . . .” 1 N.J.S.A. 54 :4-23.3. Land is deemed to be in horticultural use when it ...

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status:	Unpublished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

18 PIO COSTA, ANTHONY II - SUBTRUST, Plaintiff v. BOROUGH OF RIVERDALE -- rank: 769

... 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, 1995 ... 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 to ... 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 of an ... required by the Director of the Division of Taxation . . . .” N.J.S.A. 54:4-23.3(c) (emphasis added). The regulations promulgated by the Director of ... for the Commissioner of the Department of Environmental Protection. Under N.J.S.A. 54:4-23.3(c), a copy of the annual application based on ...

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

19 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 752

... its plan or otherwise found plaintiff not in compliance with N.J.S.A. 54:4-23.3. Because we agree that the burden was on plaintiff to ... and the Act's more specific requirements related to woodlands, N.J.S.A. 54:4-23.3. 1 Estell Manor City v. Stern , 14 N.J. Tax ... and practices are designed to eliminate excessive and unnecessary cutting. [ N.J.S.A. 54:4-23.3(a).] The Act requires the DEP to acknowledge receipt of ... or complied with the woodland management plan in accordance with N.J.S.A. 54:4-23.3 and -23.3a. If the DEP indicates to the assessor ... effective October 6, 1997 so that it would comply with N.J.S.A. 54:4-23.3 as amended by L. 1986 c. 201 and L. 1995 ... L. 1986, c. 201. This Bill included provisions appearing in N.J.S.A. 54:4-23.3 and the entirety of N.J.S.A. 54: ...

docket:	a3679-10
court:	NJ Superior Court Appellate Division
decided:	2013-05-13
status:	unpublished
citation:
Document Size:	22303

20 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 743

... its plan or otherwise found plaintiff not in compliance with N.J.S.A. 54:4-23.3. Because we agree that the burden was on plaintiff to ... and the Act's more specific requirements related to woodlands, N.J.S.A. 54:4-23.3. 1 Estell Manor City v. Stern , 14 N.J. Tax ... and practices are designed to eliminate excessive and unnecessary cutting. [ N.J.S.A. 54:4-23.3(a).] The Act requires the DEP to acknowledge receipt of ... or complied with the woodland management plan in accordance with N.J.S.A. 54:4-23.3 and -23.3a. If the DEP indicates to the assessor ... effective October 6, 1997 so that it would comply with N.J.S.A. 54:4-23.3 as amended by L. 1986 c. 201 and L. 1995 ... L. 1986, c. 201. This Bill included provisions appearing in N.J.S.A. 54:4-23.3 and the entirety of N.J.S.A. 54: ...

docket:	a2741-10
court:	New Jersey Superior Court Appellate Division
decided:	2013-05-13
status:	Published
citation:
Document Size:	23707

21 Michael Hammer v. Township of Howell -- rank: 729

... woodland” provided the owner fulfills certain specific “additional” conditions. N.J.S.A. 54:4-23.3. These conditions are: (i) the owner must create and comply ... never rejected by the DEP or any other authority. See N.J.S.A. 54:4-23.3(c) (assessor must deny farmland assessment application if the DEP ...

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

22 RICHARD BAILEY et al. v. FRANKLIN TOWNSHIP et al. -- rank: 703

... 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 N ... 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 use when ...

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

23 MERRICK WILSON v. HOPEWELL TOWNSHIP -- rank: 689

... 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 production for ... 2005 was “in agricultural use” within the meaning of N.J.S.A. 54:4-23.3, and fulfilled the requirements of subsections a, b and c ... property is deemed to be in agricultural use pursuant to N.J.S.A. 54:4-23.3, a rollback assessment may not be imposed. I conclude that ...

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

24 Daniel Dowd v. Howell Tp -- rank: 689

... 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 be ... 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 sale ... 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 animals ... 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 activities must ... sale of plants and animals useful to man ...." To construe N.J.S.A. 54:4-23.3 as Mr. Dowd would have it would make the section ... 1995), would expand the definition of qualifying agricultural activities in N.J.S.A. 54:4-23.3 to include the boarding, raising, rehabilitating, and training of ...

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

25 Russo v. Township of Plumsted -- rank: 686

... training or grazing of any or all of such animals, [N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for land to ...

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

26 CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON v. RUMSON BOROUGH -- rank: 683

... 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 to ...

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

27 /usr/local/share/www/libweb/collections/courts/appellate/a2561-18.opn.html -- rank: 649

... products equal a statutorily prescribed amount per year. Ibid. (citing N.J.S.A. 54:4-23.3). The land also must not be less than five acres ...

docket:
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citation:
Document Size:	20922

28 /usr/local/share/www/libweb/collections/courts/appellate/a5591-18.opn.html -- rank: 532

... assessed as land devoted to agricultural or horticultural use. See N.J.S.A. 54:4-23.3. Thus, the rezoning allows the six acre lots to be ...

docket:
court:
decided:
status:
citation:
Document Size:	22305

29 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 524

... 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 regulations ...

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

30 JAMES I. WYER v. MIDDLETOWN TOWNSHIP -- rank: 421

... proper classification for farmland assessment under the express language of N.J.S.A. 54:4-23.3: “land shall be deemed to be in agricultural use ...

docket:	08699-95
court:
decided:	1997-06-19
status:
citation:	16 N.J. Tax 544
Document Size:	28424