Search Rutgers Law Library N.J. Court Opinions

1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... or horticultural use at its value for those purposes alone. N.J.S.A. 54:4-23.2 and -23.7. Once real property is classified as farmland ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

2 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 974

... value which such land has for agricultural or horticultural use. [ N.J.S.A. 54:4-23.2.] Land which is “actively devoted to agricultural or horticultural ...

docket:	007688-20
court:	NJ Tax Court
decided:	2016-09-08
status:	unpublished
citation:
Document Size:	137167

3 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 919

... than five acres were actively devoted to agricultural activity. See N.J.S.A. 54:4-23.2. The court found that the landowner met the income requirements ... jurisdiction to be actively devoted to agricultural or horticultural use"); N.J.S.A. 54:4-23.2, -23.5, -23.6(b). The five acres, "when measured ...

docket:	a3340-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-30
status:	published
citation:
Document Size:	70689

4 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 841

... acres of land devoted to agricultural or horticultural use under N.J.S.A. 54:4-23.2. The inspection lasted nearly two hours. Mrs. Hertz accompanied the ... LAW The Farmland Assessment Act, provides in pertinent part, at N.J.S.A. 54:4-23.2, that: For general property tax purposes, the value of land ... acres . . . actively devoted to agricultural or horticultural use” requirement under N.J.S.A. 54:4-23.2. 9 According to Mrs. Hertz, the Assessor failed to find ... actively devoted to agricultural or horticultural use” as required by N.J.S.A. 54:4-23.2 for Farmland Assessment purposes. Under New Jersey’s Rules of ... Property was] . . . actively devoted to agricultural or horticultural use.” N.J.S.A. 54:4-23.2. Clearly, just the opposite is true. The photographs reveal that ... agricultural or horticultural use” as required for Farmland Assessment under N.J.S.A. 54:4-23.2. Accordingly, Farmland Assessment for the Subject Property is not ...

docket:	hi
court:	NJ Tax Court
decided:	2019-01-24
status:	Published
citation:
Document Size:	62190

5 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 838

... acres of land devoted to agricultural or horticultural use under N.J.S.A. 54:4-23.2. The inspection lasted nearly two hours. Mrs. Hertz accompanied the ... LAW The Farmland Assessment Act, provides in pertinent part, at N.J.S.A. 54:4-23.2, that: For general property tax purposes, the value of land ... acres . . . actively devoted to agricultural or horticultural use” requirement under N.J.S.A. 54:4-23.2. 9 According to Mrs. Hertz, the Assessor failed to find ... actively devoted to agricultural or horticultural use” as required by N.J.S.A. 54:4-23.2 for Farmland Assessment purposes. Under New Jersey’s Rules of ... Property was] . . . actively devoted to agricultural or horticultural use.” N.J.S.A. 54:4-23.2. Clearly, just the opposite is true. The photographs reveal that ... agricultural or horticultural use” as required for Farmland Assessment under N.J.S.A. 54:4-23.2. Accordingly, Farmland Assessment for the Subject Property is not ...

docket:	09897-17
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	61680

6 WILLIAM and FRANCES BROUSSEAU v. MILLSTONE TOWNSHIP -- rank: 831

... as to the required number of years of activity under N.J.S.A. 54:4-23.2. The sole issue in the case involves statutory interpretation. Prior ...

docket:	08450-95
court:
decided:	1997-03-10
status:
citation:	16 N.J. Tax 344
Document Size:	51796

7 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 792

... land must be actively devoted to agricultural or horticultural use. N.J.S.A. 54:4-23.2. Land deemed to be in agricultural use is land "devoted ...

docket:	a-9-94
court:	njsupreme
decided:	1994-12-22
status:
citation:	138 N.J. 598
Document Size:	85094

8 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 781

... 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 the ... devoted to agricultural or horticultural use within the meaning of N.J.S.A. 54:4-23.2 and cannot be included in the calculation to reach the ...

docket:	04237-06
court:	NJ Tax Court
decided:	2013-12-17
status:	unpublished
citation:
Document Size:	74885

9 Sam S. Russo v. Township of Plumsted -- rank: 779

... her denial of farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean County ... decision to deny farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean County ... She denied farmland assessment for those tax years only because N.J.S.A. 54:4-23.2 requires an active devotion of the subject property to an ... value which such land has for agricultural or horticultural use. [N.J.S.A. 54:4-23.2.] The Act provides that land shall be deemed to be ... successive years immediately preceding the tax year in issue,” N.J.S.A. 54:4-23.2, the court’s conclusion with respect to tax year 2012 ...

docket:	015983-2012
court:	NJ Tax Court
decided:	2017-12-28
status:	unpublished
citation:
Document Size:	54832

10 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 768

... 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(a ... 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 requirements ...

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

11 /usr/local/share/www/libweb/collections/courts/appellate/015983-20.opn.html -- rank: 766

... her denial of farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean County ... decision to deny farmland assessment for tax year 2012. See N.J.S.A. 54:4-23.2. Plaintiff filed a Petition of Appeal with the Ocean County ... She denied farmland assessment for those tax years only because N.J.S.A. 54:4-23.2 requires an active devotion of the subject property to an ... value which such land has for agricultural or horticultural use. [ N.J.S.A. 54:4-23.2.] The Act provides that land shall be deemed to be ... successive years immediately preceding the tax year in issue,” N.J.S.A. 54:4-23.2, the court’s conclusion with respect to tax year 2012 ...

docket:	015983-20
court:	NJ Tax Court
decided:	2017-12-28
status:	unpublished
citation:
Document Size:	63703

12 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 748

... 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, its interest ...

docket:	11877-92
court:
decided:	1995-05-05
status:
citation:	14 N.J. Tax 597
Document Size:	131999

13 William Snyder, Jr. et al. v. Township of Sparta -- rank: 748

... 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. 54:4 ...

docket:	09421-95
court:
decided:	1997-02-25
status:
citation:	16 N.J. Tax 321
Document Size:	43813

14 KANT ASSOCIATES v. TOWNSHIP OF JEFFERSON -- rank: 727

... 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(a ... 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 requirements ...

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

15 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 722

... 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:	012593-21
court:	NJ Superior Court Appellate Division
decided:	2022-05-25
status:	Unpublished
citation:
Document Size:	35699