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 Results for ("N.J.S.A. 54:4-23")   16 to 30 of 230 results. Run time: 0.732 seconds | Search time: 0.725 seconds    
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16 William Snyder, Jr. et al. v. Township of Sparta -- rank: 746
... of an assessment for roll-back taxes imposed pursuant to N.J.S.A. 54:4-23.8 on one acre of property in Sparta Township for ... one acre was able to qualify for farmland assessment because N.J.S.A. 54:4-23.18 1 permits the combining of contiguous acreage in adjoining ... area requirement imposed by the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.4 through -23.23. Plaintiffs are the owners of 9 ... denial in Lafayette for 1995, the Sparta assessor (pursuant to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.13 ... constitutes a change in use of the subject property under N.J.S.A. 54:4-23.8, when a combination of the subject property and the ... were actively devoted to agricultural use, within the meaning of N.J.S.A. 54:4-23.2 to 23.4 and N.J.S.A. ...
docket: 09421-95
court:
decided: 1997-02-25
status:
citation: 16 N.J. Tax 321
Document Size: 43813
17 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 737
... Co. of Am., 142 N.J. 520 (1995). The FAA, N.J.S.A. 54:4-23.1 to -23.23, grants preferential assessment to property that ... 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 ... 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 ... 5 on income to be generated from such activities), see N.J.S.A. 54:4-23.3; 4-23.4; 4-23.5, “[t]autologically ... change in use and the two immediately preceding years. See N.J.S.A. 54:4-23.8 (“additional taxes” imposed when “land which is ... imposing an added assessment for the year of change. See N.J.S.A. 54:4-23.13 (if there is a change in use after ...
docket: 012593-21
court: NJ Superior Court Appellate Division
decided: 2022-05-25
status: Unpublished
citation:
Document Size: 35699
18 Thisopinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R.1:36-3 NEW JERSEY TURNPIKE AUTHORI -- rank: 734
... tax exemption reserved for local and state government units under N.J.S.A. 54:4-23.8. Defendant, Township of Monroe, sought roll-back taxes from ... the Farmland Assessment Act of 1964 (hereinafter the "FA-Act"), N.J.S.A. 54:4-23.1 to -34. After plaintiff bought the site, defendant's ... N.J. Const. art. VIII, § 1, ¶ 1, and N.J.S.A. 54:4-23.8, provide: When land which is in agricultural or horticultural ... Authority "argues that it meets all the three requirements of N.J.S.A. 54:4-23.8 for a roll-back tax exemption because (i) it ... de novo review, Judge Sundar properly interpreted "the State" under N.J.S.A. 54:4-23.8 to exclude plaintiff because her holding accords with: (1 ... presumption that legislators are aware of relevant prior legislation." Id. N.J.S.A. 54:4-23.8 must be analyzed in conjunction with the Garden ...
docket: a4333-14
court: NJ Superior Court Appellate Division
decided: 0000-00-00
status: unpublished
citation: 30 N.J.Tax 313
Document Size: 28292
19 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 730
... 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 defines agricultural or horticultural use to include ... production for sale of plants and animals useful to man . . . . [ N.J.S.A. 54:4-23.3.] In addition, [l]and shall be deemed to be ... to the production for sale of fruits of all kinds . . . . [ N.J.S.A. 54:4-23.4.] Apple trees are useful to man because they produce ... definition of agricultural or horticultural use within the meaning of N.J.S.A. 54:4-23.3 and -23.4. The municipality does not dispute that ... be considered to be actively devoted to farming. According to N.J.S.A. 54:4-23.11: In determining the total area of land actively ...
docket: 04237-06
court: NJ Tax Court
decided: 2013-12-17
status: unpublished
citation:
Document Size: 74885
20 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 730
... township's rollback tax lien is barred because, pursuant to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.20 ... collected in the same manner as omitted property tax assessments. N.J.S.A. 54:4-23.9. Although omitted assessments are made pursuant to two methods ... in the creditors' suit. 3 Id. at 336-37. Under N.J.S.A. 54:4-23.8, land becomes subject to rollback taxes when it is ... of change in use and the two preceding tax years. N.J.S.A. 54:4-23.8; New Jersey Turnpike Auth. v. Washington Tp. , 137 N ... turn to the validity of the township's lien. C. N.J.S.A. 54:4-23.9 provides that the attachment of the lien for rollback ... provided the property continues to qualify for farmland assessment. See N.J.S.A. 54:4-23.2, -23.7, -23.8. According to the township, ...
docket: 11877-92
court:
decided: 1995-05-05
status:
citation: 14 N.J. Tax 597
Document Size: 131999
21 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 730
... determined as of October 1st of the pretax year. See N.J.S.A. 54:4-23; Catholic Relief Services, U.S.C.C. v. Township of ... represents a marked departure from the taxing principles espoused under N.J.S.A. 54:4-23, requiring an assessor to “determine the full and fair ... date on which the assessor shall complete his assessments. . . .” N.J.S.A. 54:4-23. Our courts have recognized the distinction that exists between N.J.S.A. 54:4-23 and N.J.S.A. 54:4-63.3 or ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 61148
22 Daniel Yang v. Montclair Twp. -- rank: 723
... N.J. Const. art. VIII, § 1, ¶ 1(a); N.J.S.A. 54:4-23. The court finds Mr. Librizzi’s testimony credible that, the ...
docket: 0000114-22
court: NJ Superior Court Appellate Division
decided: 2023-05-24
status: Unpublished
citation:
Document Size: 80993
23 PrimeAccounting Department v. Township of Carney’s Point -- rank: 723
... person owning the same on October 1” of each year. N.J.S.A. 54:4-23. As part of that assessment process, the tax assessor must ... taxes is clearly an aggrieved taxpayer pursuant to the statute. N.J.S.A. 54:4-23, 54:3-21. However, the definition of an aggrieved taxpayer ... assessment lists and to provide effective notice to each taxpayer. N.J.S.A. 54:4-23, -24, -29, -30, -31, -34, -35, -36, -36.1, -37 ... case information statement. In accordance with their statutory obligations under N.J.S.A. 54:4-23, -24, -29, -30, -31, -35, -36, -36.1, -37 and ...
docket: A-32-11
court: NJ Supreme Court
decided: 2013-01-17
status:
citation:
Document Size: 97780
24 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 718
... for farmland assessment under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. Qualification for farmland assessment does not ... valuation ranges established by the State Farmland Evaluation Advisory Committee. N.J.S.A. 54:4-23.20. Nevertheless, farmland assessment qualification constitutes the equivalent of exemption ... with the tax assessor by August 1 of each year, N.J.S.A. 54:4-23.13, and filing an annual application is one of the specific statutory requirements for farmland assessment qualification. N.J.S.A. 54:4-23.6(c). The application must include a detailed description of ... well as information concerning the income generated by the property. N.J.S.A. 54:4-23.14; N.J.A.C. 18:15-2.2; Local ... or before November 1 setting forth the reasons for disallowance. N.J.S.A. 54:4-23.13b. The purpose of the farmland assessment application has ...
docket: 00664-97
court:
decided: 1999-10-25
status:
citation: 18 N.J. Tax 291
Document Size: 54267
25 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 718
... 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 ... the property to qualify for farmland assessment in accordance with N.J.S.A. 54:4-23.2 and N.J.A.C. 18:15-6.2 ... comply with the general requirements of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the Act), 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 ... 2 successive years immediately preceding the tax year in issue." N.J.S.A. 54:4-23.2. The pertinent provision of the Act's more specific ... 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 ...
docket: a3679-10
court: NJ Superior Court Appellate Division
decided: 2013-05-13
status: unpublished
citation:
Document Size: 22303
26 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 711
... Co. of Am., 142 N.J. 520 (1995). The FAA, N.J.S.A. 54:4-23.1 to -23.23, grants preferential assessment to property that ... 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 ... 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 ... 5 on income to be generated from such activities), see N.J.S.A. 54:4-23.3; 4-23.4; 4-23.5, “[t]autologically ... change in use and the two immediately preceding years. See N.J.S.A. 54:4-23.8 (“additional taxes” imposed when “land which is ... imposing an added assessment for the year of change. See N.J.S.A. 54:4-23.13 (if there is a change in use after ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 34691
27 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 706
... 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 ... the property to qualify for farmland assessment in accordance with N.J.S.A. 54:4-23.2 and N.J.A.C. 18:15-6.2 ... comply with the general requirements of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the Act), 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 ... 2 successive years immediately preceding the tax year in issue." N.J.S.A. 54:4-23.2. The pertinent provision of the Act's more specific ... 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 ...
docket: a2741-10
court: New Jersey Superior Court Appellate Division
decided: 2013-05-13
status: Published
citation:
Document Size: 23707
28 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 699
... improper. a.the tax court ignored the plain language of N.J.S.A. 54:4-23 and refused to declare that avalon should each year assess ... value. b.the tax court ignored the legislative intent behind N.J.S.A. 54:4-23. c.the tax court ignored plaintiffs' entitlement to a strict construction of the plain langauge of N.J.S.A. 54:4-23 because of its constitutional derivation. d.the tax court failed to construe the plain language of N.J.S.A. 54:4-23 in favor of plaintiffs against avalon. e.the tax court completely ignored the common law antecedents of N.J.S.A. 54:4-23 in failing to require avalon to assess all propErties at ... their fair burden of taxation in failing to properly interpret N.J.S.A. 54:4-23. g.the tax court failed to recoGnize that it ...
docket: A2668-04
court: NJ Superior Court Appellate Division
decided: 2006-04-07
status: unpublished
citation:
Document Size: 41792
29 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 699
... improper. a.the tax court ignored the plain language of N.J.S.A. 54:4-23 and refused to declare that avalon should each year assess ... value. b.the tax court ignored the legislative intent behind N.J.S.A. 54:4-23. c.the tax court ignored plaintiffs' entitlement to a strict construction of the plain langauge of N.J.S.A. 54:4-23 because of its constitutional derivation. d.the tax court failed to construe the plain language of N.J.S.A. 54:4-23 in favor of plaintiffs against avalon. e.the tax court completely ignored the common law antecedents of N.J.S.A. 54:4-23 in failing to require avalon to assess all propErties at ... their fair burden of taxation in failing to properly interpret N.J.S.A. 54:4-23. g.the tax court failed to recoGnize that it ...
docket: A2666-04
court: NJ Superior Court Appellate Division
decided: 2006-04-07
status: unpublished
citation:
Document Size: 41792
30 IN THE MATTER OF ANTHONY TAVALARIO -- rank: 699
... property taxation pursuant to the "Farmland Assessment Act of 1964," [ N.J.S.A. 54:4-23.1 to -23.24], or (2) a farm management unit ... by the State Farmland Evaluation Advisory Committee created pursuant to N.J.S.A. 54:4-23.20. Stud fees, as the stallion is being used for ... has been given to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.24, a statutory tax valuation scheme upon ... breeding fees, and income imputed to land used for grazing. N.J.S.A. 54:4-23.5. Although the Farmland Assessment Act also recognizes as qualifying ... s description of "land deemed in agricultural use" found in N.J.S.A. 54:4-23.3, which provides such land "shall be deemed to be ... for farmland assessment. In finding that the income requirements of N.J.S.A. 54:4-23.5 had not been met, the court observed that ...
docket: A1710-04
court: NJ Superior Court Appellate Division
decided: 2006-06-27
status: published
citation:
Document Size: 68025
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