Search Rutgers Law Library N.J. Court Opinions

1 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 1000

... presents a question under the rollback tax assessment provisions of N.J.S.A. 54:4-23.8. The parties, plaintiff, Calton Homes, Inc., and defendant, West ... as farmland pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23, for the tax years of 1983 ... two immediately preceding years of 1991 and 1992 pursuant to N.J.S.A. 54:4-23.8 and -23.9. At the hearing scheduled by the ... of October 1, 1990 and October 1, 1991 respectively. See N.J.S.A. 54:4-23. Plaintiff maintains that the county board's practice of assessing ... is not in conformance with the rollback tax provisions of N.J.S.A. 54:4-23.8, (2) constitutes discrimination in contravention of the tax clause ... 1977) (stating that "`full and fair value,' as contained in [ N.J.S.A. 54:4-23.8], is the same as that traditionally applied in ...

docket:	11369-93
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 231
Document Size:	172212

2 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 897

... Court seeking retroactive farmland assessment of their property pursuant to N.J.S.A. 54:4-23.13c. 1 for the tax year of 1994. Francis E ... 1994, i.e. , on or before August 1, 1993. See N.J.S.A. 54:4-23.6(c). Plaintiffs maintain that the Hopewell Township tax assessor ... Tp. , 15 N.J. Tax 82, 87 (Tax 1995) and N.J.S.A. 54:4-23.3. As a consequence of the denial of farmland assessment ... respectively). Apparently after the enactment of the retroactive provision in N.J.S.A. 54:4-23.13c., plaintiff, Francis E. Batcha, filed a petition of appeal ... was with respect to the 1994 tax year pursuant to N.J.S.A. 54:4-23.13c.  The board dismissed the appeal because it was received ... that the complaint did not conform with the requirements of N.J.S.A. 54:4-23.13c. Specifically defendant asserts, and plaintiffs do not dispute, ...

docket:	05217-96
court:
decided:	1997-06-13
status:
citation:	18 N.J. Tax 1
Document Size:	64782

3 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 895

... district- wide reassessment” as a result of the amendments to N.J.S.A. 54:4-23 by L. 2001, c. 101 (“Chapter 101”), which amendments ... and referenced the phrase “municipal-wide reassessment pursuant to N.J.S.A. 54:4-23,” for purposes of allowing staggered interior inspections. 8 an ... obligatory annual assessment function required under the first sentence of N.J.S.A. 54:4-23. The assessor’s testimony was as follows: After the 2015 ... prescribed by law,” and under the first sentence of N.J.S.A. 54:4-23, which provides that each assessor must “after examination and ... annually if the market changes so require. In other words, N.J.S.A. 54:4-23 is not limited to assessment maintenance of only a few ... from assessments which are set under the first sentence of N.J.S.A. 54:4-23. This tax list review obligation has always existed. See ...

docket:	07705-18
court:	NJ Tax Court
decided:	2019-12-09
status:	Published
citation:
Document Size:	99066

4 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 862

... on which the assessor shall complete his or her assessments. N.J.S.A. 54:4-23. Under N.J.S.A. 54:4-23 a municipal tax assessor is required to annually “determine ... date on which the assessor shall complete his assessments
” N.J.S.A. 54:4-23. In addressing the propriety of an order enjoining the assessment ...

docket:	000339-20
court:	NJ Tax Court
decided:	2017-05-08
status:	unpublished
citation:
Document Size:	226603

5 WILLIAM and FRANCES BROUSSEAU v. MILLSTONE TOWNSHIP -- rank: 832

... a local property tax matter involving the recent amendments in N.J.S.A. 54:4-23.3 and N.J.S.A. 54:4-23.5 to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23, hereafter “the Act.” The ... dispute between the parties as to the income requirements under N.J.S.A. 54:4-23.5 nor 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 to its amendment in December 1995, N.J.S.A. 54:4-23.3 provided, in pertinent part as follows: Land shall ...

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

6 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 788

... Para. 1(b) , and the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq. , provide a structural framework for eligibility of ... 5, 1963 general election. The Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. (“the Farmland Assessment Act”), became the ... 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 ... and taxation, provided that it satisfies the conditions memorialized in N.J.S.A. 54:4-23.6. N.J.S.A. 54:4-23.6 requires, in part, that: (a)    It has been so ... the Division of Taxation in the Department of the Treasury; [ N.J.S.A. 54:4-23.6.] The Farmland Assessment Act does not exclusively apply ...

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

7 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 783

... each parcel of real property in New Jersey each year. N.J.S.A. 54:4-23. The property is listed as exempt or taxable ( N.J ... it is exempt, it may be specifically assessed as farmland ( N.J.S.A. 54:4-23.1 et seq. ). The assessment consists of separate components for ... 1) vacant, (2) residential, (3) farmland, or (4) other. See N.J.S.A. 54:4-23, N.J.A.C. 18:12-2.1 to -2 ... find the Director’s analogy unpersuasive. The Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq., authorizes the tax assessment of land actively ... 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 ... is required to value all property in the taxing district. N.J.S.A. 54:4-23. During that process, the tax assessor also classifies the ...

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

8 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 772

... not sufficient to trigger the farmland rollback assessment provisions of N.J.S.A. 54:4-23.8. Next, 3 plaintiff asserts that the imposition of rollback ... in this matter runs contrary to the legislative history of N.J.S.A. 54:4-23.8. Defendant, conversely, urges that plaintiff’s cessation of farming ... in a summary manner. B. Relevant Legislative and Case Law N.J.S.A. 54:4-23.1 to 23.23, known as the Farmland Assessment Act ... 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 â ... 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 ... berries; vegetables; nursery, floral, ornamental and greenhouse products. . . .” 2 N.J.S.A. 54 :4-23.4. As to the meaning of “actively devoted, ...

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

9 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 762

... horticultural use, pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23 (the Act). The Township granted the ... under the Act is determined separately for each tax year. N.J.S.A. 54:4-23.13. The owner of the land must submit an application ... is sought, unless an extension of time is granted under N.J.S.A. 54:4-23.6. Ibid.     A number of criteria must be satisfied before ... 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 ... production for sale of plants and animals useful to man." N.J.S.A. 54:4-23.3 Examples listed in the Act include grains and feed ... the production for sale of fruits, vegetables, and nursery products. N.J.S.A. 54:4-23.4. In addition, the land shall be considered actively ...

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

10 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 760

... 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 of the statute. See N.J.S.A. 54:4-23.5. The court also found that the woodland acreage was ... ¶ 1(b), and the Farmland Assessment Act (the Act), N.J.S.A. 54:4-23.1 to  23.23, authorize the assessment of land based ... v. Twp. of Howell , 138 N.J. 598 , 619 (1994); N.J.S.A. 54:4-23.13; N.J.A.C. 18:15-2.2(b ... 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 in accordance with the [statute]," N.J.S.A. 54:4-23.6(b), shall include "the area of all land ...

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

11 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 760

... year 2017 pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to 23.24 (the “Farmland Assessment Act”). In ... 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 ... 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 has for agricultural or horticultural use. [Id. (emphasis added).] N.J.S.A. 54:4-23.3 adds that “Land shall be deemed to be ... animals useful to man.” Id. (emphasis added). According to N.J.S.A. 54:4-23.4: Land shall be deemed to be in horticultural use ... agency of the Federal Government. 5 [Id. (emphasis added).] Under N.J.S.A. 54:4-23.7: The assessor in valuing land which qualifies as ...

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

12 /usr/local/share/www/libweb/collections/courts/tax/001159-2014opn.opn.html -- rank: 760

... construed as the “true value” of a property. See N.J.S.A. 54:4-23; Hackensack Water Co. v. Div. of Tax Appeals, 2 N ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	102693

13 West Orange Township v. Crest Ridge Realty, LLC -- rank: 758

... Page -9- assessments in the taxing district, as mandated by N.J.S.A. 54:4-23. Thus, West Orange’s reverse tax appeals do not violate ... at ‘full and fair’ value as required by statute. N.J.S.A. 54:4-23 . . . , the second cause of action seeks to fix an assessment ... by private contract on October 1 preceding the tax year. N.J.S.A. 54:4-23. In making an assessment, the assessor acts as an agent ...

docket:	004373-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Unpublished
citation:
Document Size:	105733

14 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 755

... year 2017 pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to 23.24 (the “Farmland Assessment Act”). In ... 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 ... 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 has for agricultural or horticultural use. [Id. (emphasis added).] N.J.S.A. 54:4-23.3 adds that “Land shall be deemed to be ... animals useful to man.” Id. (emphasis added). According to N.J.S.A. 54:4-23.4: Land shall be deemed to be in horticultural use ... an agency of the Federal Government. [Id. (emphasis added).] Under N.J.S.A. 54:4-23.7: 5 The assessor in valuing land which qualifies ...

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

15 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