Search Rutgers Law Library N.J. Court Opinions

1 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 1000

... 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, the ... agricultural use under the Farmland Assessment Act as defined by N.J.S.A . 54-4-23.3 in 1993 and 1994. Plaintiffs maintained that they could prove ... v. Bloomingdale Bor. , supra ; Dowd v. Howell Tp. , supra and N.J.S.A. 54:4-23.3. This could have been accomplished with much less effort than ... subject property for a qualifying agricultural use as defined by N.J.S.A. 54:4-23.3 at that time in 1993. The boarding and training of ...

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

2 WILLIAM and FRANCES BROUSSEAU v. MILLSTONE TOWNSHIP -- rank: 934

... 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 ... 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 be deemed ... animals; trees and forest products; .... [Emphasis added.] In pertinent part, N.J.S.A. 54:4-23.3 now provides as follows, with the amendment underlined: Land shall ... legislation thereby amended the definition of “agricultural use” in N.J.S.A. 54:4-23.3 to include the “grazing” of livestock as an agricultural ... also qualifies for farmland assessment under the amended versions of N.J.S.A. 54:4-23.3 and N.J.S.A. 54:4-23.5. Plaintiffs ... sought farmland qualification for his property under the version of N.J.S.A. 54:4-23.3 that was in effect prior to December 15, 1995, ...

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

3 City of Newark v. West Milford Township -- rank: 868

... DEP must annually attest compliance with the forest management plan. N.J.S.A. 54:4-23.3. City of Newark and City of Newark-Div. Sewer and ...

docket:	15734-14
court:	NJ Superior Court Appellate Division
decided:	2023-04-26
status:	Unpublished
citation:
Document Size:	81376

4 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 863

... 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, unless ...

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status:	Unpublished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

5 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 860

... 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 crops ...

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

6 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 857

... and the production of “trees and forest products.” N.J.S.A. 54:4-23.3. However, under the Farmland Assessment Act land “devoted exclusively ... quantity of tree products sold, and the income generated therefrom. N.J.S.A. 54:4-23.3. Plaintiff emphasizes that our Legislature carefully delineated the parameters for ... the pre-tax year, and the income derived therefrom. See N.J.S.A. 54:4-23.3. Thus, plaintiff maintains that its 2014 Farmland Assessment Complaint and ...

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

7 SOCIETY OF THE HOLY CHILD JESUS d/b/a OAK KNOLL SCHOOL VS CITY OF SUMMIT -- rank: 846

... favorable tax treatment in connection with for-profit enterprises. See N.J.S.A. 54:4-23.3 ("Land shall be deemed to be in agricultural use when ...

docket:	a1126-09
court:	NJ Superior Court Appellate Division
decided:	2011-02-17
status:
citation:	418 N.J. Super. 365 13 A.3d 886
Document Size:	70474

8 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 846

... 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, unless ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34691

9 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 840

... 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 in ... 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 the ...

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

10 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 840

... 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 in ... C. 7:3-5.1 to 5.14. See also N.J.S.A. 54:4-23.3., “. . . except that land which is . . . devoted as sustainable forestland ...

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

11 /usr/local/share/www/libweb/collections/courts/appellate/015983-20.opn.html -- rank: 840

... crops . . . poultry . . . livestock, including beef cattle, sheep, swine, horses, ponies . . . . . [ N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for land to ... in the two-year period preceding tax year 2012. See N.J.S.A. 54:4-23.3. Nor does the municipality contend that plaintiff has not met ...

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

12 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 837

... 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 in ... C. 7:3-5.1 to 5.14. See also N.J.S.A. 54:4-23.3., “. . . except that land which is . . . devoted as sustainable forestland ...

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

13 Sam S. Russo v. Township of Plumsted -- rank: 814

... crops . . . poultry . . . livestock, including beef cattle, sheep, swine, horses, ponies . . . . . [N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for land to ... in the two-year period preceding tax year 2012. See N.J.S.A. 54:4-23.3. Nor does the municipality contend that plaintiff has not met ...

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

14 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 806

... filed with the Department of Environmental Protection." Ibid. ; see also N.J.S.A. 54:4-23.3 (requiring woodland management plans). Assessors are expressly barred from including ...

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

15 IN THE MATTER OF ANTHONY TAVALARIO -- rank: 792

... 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 in ...

docket:	A1710-04
court:	NJ Superior Court Appellate Division
decided:	2006-06-27
status:	published
citation:
Document Size:	68025