Search Rutgers Law Library N.J. Court Opinions

1 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 1000

... berries; vegetables; nursery, floral, ornamental and greenhouse products. . . .” 2 N.J.S.A. 54 :4-23.4. As to the meaning of “actively devoted,” the ... may qualify as land deemed to be in horticultural use. N.J.S.A. 54:4-23.4. 3 This section also allows for lesser required gross sales ...

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status:	Unpublished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

2 William Snyder, Jr. et al. v. Township of Sparta -- rank: 1000

... 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 9.086 ...

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

3 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 996

... 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 when ...

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

4 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 984

... 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 when ...

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

5 THOMAS GREEN, JR. v. EAST ORANGE -- rank: 966

... under Westmark Partners where the court found that, pursuant to N.J.S.A. 54:4-23 4 and N.J.S.A. 54:4-35 5 : [T ...

docket:	06199-03
court:
decided:	2004-04-28
status:
citation:	21 N.J. Tax 324
Document Size:	43508

6 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 963

... 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 devoted to ...

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

7 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 936

... 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 edible ...

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status:	unpublished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

8 Rockaway 80 Assoc. v. Rockaway Township -- rank: 909

... the amount of both regular assessments and any added assessments. N.J.S.A. 54:4-23, :4-63.2-63.3. See In re Appeal of Monroe ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

9 ANNE C. SINOPOLI, Plaintiff v. BOROUGH OF RUMSON, <br -- rank: 873

... Board of Taxation, which affirmed the assessment. This appeal followed. N.J.S.A. 54:4-23.4 provides: Land shall be deemed to be in horticultural use ...

docket:	03429-99
court:
decided:	2001-04-23
status:
citation:	19 N.J. Tax 334
Document Size:	53586

10 REGENT CARE CENTER, INC., Plaintiff v. HACKENSACK CITY, -- rank: 780

... however, runs contrary to New Jersey’s statutory scheme. See N.J.S.A. 54:4-23. 4 Property tax assessments may be revised without a complete revaluation ...

docket:	01117-98
court:
decided:	2001-04-30
status:
citation:	19 N.J. Tax 455
Document Size:	31229

11 STATE OF NEW JERSEY STATE AGRICULTURE DEVELOPMENT COMMITTEE v. QUAKER VALLEY FARMS LLC -- rank: 759

... use, citing paragraph 14 of the DOE as well as N.J.S.A. 54:4-23.4, a provision of the Farmland Assessment Act of 1964. But ...

docket:	a5710-12
court:	NJ Superior Court Appellate Division
decided:	2015-07-24
status:	unpublished
citation:
Document Size:	87086

12 MOBIL OIL CORP. v. GREENWICH TOWNSHIP -- rank: 719

... primary responsibility of the assessor to determine property tax assessments. N.J.S.A. 54:4-23, 4-24, 4-27 and 4-35. In performing his assessment ...

docket:	02565-98
court:
decided:	2002-04-15
status:
citation:	20 N.J. Tax 66
Document Size:	89322