Search Rutgers Law Library N.J. Court Opinions

16 Daniel Dowd v. Howell Tp -- rank: 656

... 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, shall ... 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 for ... Dowd would have it would make the section conflict with N.J.S.A. 54:4-23.5, which limits qualifying farm income to income from the "gross ... and training of livestock, e.g. , horses, and would amend N.J.S.A. 54:4-23.5 to include in qualifying income "fees received for breeding, boarding ...

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

17 CHRISTOPHER S. BRIGHTON AND AVERY BRIGHTON v. RUMSON BOROUGH -- rank: 656

... 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 receipts ...

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

18 RICHARD BAILEY et al. v. FRANKLIN TOWNSHIP et al. -- rank: 656

... 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's ... 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 oral ...

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status:	unpublished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

19 The Borough of Hamburg v. Trustees of the Presbytery -- rank: 634

... supra , 17 N.J. Tax at 311 ( but see contra N.J.S.A. 54:4-23.5 (requiring minimum gross sales of $500 per year as a ...

docket:	10111-13
court:	NJ Tax Court
decided:	2015-02-11
status:	unpublished
citation:
Document Size:	59071

20 ANNE C. SINOPOLI, Plaintiff v. BOROUGH OF RUMSON, <br -- rank: 631

... 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 to ...

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

21 MERRICK WILSON v. HOPEWELL TOWNSHIP -- rank: 616

... 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 Tp ...

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

22 ROMAN CATHOLIC ARCHDIOCESE OF NEWARK v. CITY OF EAST ORANGE -- rank: 585

... entitlement to religious worship or religious purposes exemptions. See contra N.J.S.A. 54:4- 23.5 (requiring minimum gross sales of $500 per year as condition ...

docket:	00392-95
court:
decided:	0000-00-00
status:
citation:	17 N.J. Tax 298
Document Size:	126562

23 SADDLE MOUNTAIN LP v. RINGWOOD BOROUGH -- rank: 585

... 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 ...

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

24 C.P. LAKEWOOD LAND, L.P. Plaintiff, v. LAKEWOOD TOWNSHIP, Defendant. -- rank: 442

... income requirements necessary to qualify for farmland assessment. Pursuant to N.J.S.A. 54:4-23.5, the minimum income requirements for farmland assessment of woodlands are ...

docket:	02491-98
court:
decided:	1999-10-22
status:
citation:	18 N.J. Tax 451
Document Size:	49082