Search Rutgers Law Library N.J. Court Opinions

1 Township of Monroe v. William W. Gasko and Marie Gasko -- rank: 1000

... tax treatment to farmland, but only to some farm buildings. N.J.S.A. 54:4-23.12 requires buildings on farms to be assessed at regular tax ... or working, office or sales space, whether or not removable. [ N.J.S.A. 54:4-23.12(a).] It is undisputed that the Gasko Farm property is ... the decisions below were overly restrictive in their application of N.J.S.A. 54:4-23.12(a)’s exemption. III. It goes without saying that farming ... benefits and profits of and in the same.” Footnote: 4 N.J.S.A. 54:4-23.12(b) grants the Director of the Division of Taxation in ...

docket:	a-30-04
court:	njsupreme
decided:	2005-03-17
status:
citation:	182 N.J. 613
Document Size:	27581

2 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 987

... that [the subject property] qualified for exemption from taxation under N.J.S.A. 54:4-23.12(a). [Van Wingerden v. Lafayette Twp., 18 N.J. Tax ...

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

3 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 983

... the 8 subject property] qualified for exemption from taxation under N.J.S.A. 54:4-23.12(a). [Van Wingerden v. Lafayette Twp., 18 N.J. Tax ...

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

4 LEONARD VAN WINGERDEN, ET AL, VS LAFAYETTE TOWNSHIP -- rank: 934

... s greenhouse was real, not personal property; (2) a statute, N.J.S.A. 54:4-23.12, rendered the greenhouse exempt from real property taxation; and (3 ... the arguments presented, we hold that the statutory exemption in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. We reverse and ... or horticulture facilities are totally exempt from real property tax. N.J.S.A. 54:4-23.12. Included within the statutory definition of such single use facilities ... hold that the statutory exemption for greenhouses set forth in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. II     The Township ... the plaintiff's greenhouse is not an exempt structure under N.J.S.A. 54:4-23.12. The Township maintains that the greenhouse cannot be "readily dismantled ... within its walls used for . . . office or sales space. . . ." See N.J.S.A. 54:4-23.12(a).     The pertinent statutory language in the exemption statute ...

docket:	a5208-95
court:	njappellate
decided:	1997-07-22
status:	published
citation:	303 N.J.Super. 614
Document Size:	15751

5 LEONARD VAN WINGERDEN, ET AL, VS LAFAYETTE TOWNSHIP -- rank: 934

... s greenhouse was real, not personal property; (2) a statute, N.J.S.A. 54:4-23.12, rendered the greenhouse exempt from real property taxation; and (3 ... the arguments presented, we hold that the statutory exemption in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. We reverse and ... or horticulture facilities are totally exempt from real property tax. N.J.S.A. 54:4-23.12. Included within the statutory definition of such single use facilities ... hold that the statutory exemption for greenhouses set forth in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. II     The Township ... the plaintiff's greenhouse is not an exempt structure under N.J.S.A. 54:4-23.12. The Township maintains that the greenhouse cannot be "readily dismantled ... within its walls used for . . . office or sales space. . . ." See N.J.S.A. 54:4-23.12(a).     The pertinent statutory language in the exemption statute ...

docket:	a5397-95
court:	njappellate
decided:	1997-07-22
status:	published
citation:	303 N.J.Super. 614
Document Size:	15751

6 Giansanti v. Mantua Township -- rank: 808

... that [the subject property] qualified for exemption from taxation under N.J.S.A. 54:4-23.12(a). [Van Wingerden v. Lafayette Twp., 18 N.J. Tax ...

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

7 /usr/local/share/www/libweb/collections/courts/tax/7777-20.opn.html -- rank: 634

... and in conformity with the requirements of the law. See N.J.S.A. 54:4-23.12 (a) (“the farmhouse and the land on which the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	21660

8 /usr/local/share/www/libweb/collections/courts/tax/013521-17opn.opn.html -- rank: 552

... is to be assessed at full market value pursuant to N.J.S.A. 54:4-23.12. 7 This archive is a service of Rutgers School of ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	18732