Search Rutgers Law Library N.J. Court Opinions

1 WILLIAM and FRANCES BROUSSEAU v. MILLSTONE TOWNSHIP -- rank: 1000

... 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 ... 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 ... animals; trees and forest products; .... Prior to the recent amendment, N.J.S.A. 54:4-23.5, in pertinent part, read as follows: Land, five acres in ... year within a reasonable period of time; .... In pertinent part, N.J.S.A. 54:4-23.5 now provides as follows, with the amendment underlined: Land, five ... by itself. The legislation also amended the income requirements of N.J.S.A. 54:4-23.5 which can now be satisfied by “fees received for ... taxation under this Act,” citing the current language of N.J.S.A. 54:4-23.5. The municipality interprets this language to mean that plaintiffs’ ...

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

2 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 969

... 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 properly ...

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

3 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 953

... gross sales requirement of the Farmland Assessment Act pursuant to N.J.S.A. 54-4-23.5. 2 According to the Attorney General, N.J.S.A ... plaintiffs failed to satisfy the gross sales requirement mandated by N.J.S.A. 54:4-23.5. Antoinette Sost, Tax Assessor for Hopewell Township, testified numerous times ... farmland assessment as required by the Farmland Assessment Act. See N.J.S.A. 54:4-23.5, -23.6. At the hearing, Batcha stated that the subject ... of determining that the property satisfied the statutory requisite of N.J.S.A. 54:4-23.5. In this case, common sense also supports this conclusion. A ... 1964, c. 48. Effective December 15, 1995. [Emphasis Added] 2 N.J.S.A. 54:4-23-5 provides that "land shall be deemed actively devoted to agricultural ... A.C. 18:15-6.1 iterates the requirement of N.J.S.A . 54:4-23.5 that the amount of gross sales of agricultural or ...

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

4 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 913

... two-year period immediately preceding the tax year in issue . . . . [ N.J.S.A. 54:4-23.5.] The municipality contends that BMW’s financial arrangement with the ... first five acres, plus $5 an acre above five acres. N.J.S.A. 54:4-23.5. The application requested farmland assessment for 15 acres. The income ... acres and $5 for each of the additional ten acres). N.J.S.A. 54:4-23.5 was amended effective April 15, 2013 to increase the income ...

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

5 /usr/local/share/www/libweb/collections/courts/appellate/015983-20.opn.html -- rank: 866

... two-year period immediately preceding the tax year in issue . . . . [ N.J.S.A. 54:4-23.5.] 3 Because farmland assessment represents a departure from the general ... for each of the three tax years at issue. 3 N.J.S.A. 54:4-23.5 was amended, effective April 15, 2013, to raise the income ...

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

6 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 863

... statute, has been, or by clear evidence will be, achieved. N.J.S.A. 54:4-23.5. Moreover, the land must have been actively devoted to agricultural ...

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

7 Sam S. Russo v. Township of Plumsted -- rank: 842

... two-year period immediately preceding the tax year in issue . . . . [N.J.S.A. 54:4-23.5.]3 Because farmland assessment represents a departure from the general ... the assessor’s determination denying a farmland application is 3 N.J.S.A. 54:4-23.5 was amended, effective April 15, 2013, to raise the income ...

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

8 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 814

... year period immediately preceding the tax year in issue . . . .” N.J.S.A. 54:4-23.5(a). 3 The Act defines “actively devoted” and � ... actively devoted’ to ‘agricultural use.’” Ibid. (citing N.J.S.A. 54:4-23.5). In short, eligibility for farmland assessment turns on the phrase ...

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

9 Michael Hammer v. Township of Howell -- rank: 780

... same. Such land must also meet certain annual income requirements. N.J.S.A. 54:4-23.5. In this connection, land “under the farmhouse, and such ...

docket:	12523-13
court:	NJ Tax Court
decided:	2014-12-24
status:	unpublished
citation:
Document Size:	45858

10 IN THE MATTER OF ANTHONY TAVALARIO -- rank: 764

... breeding fees, and income imputed to land used for grazing. N.J.S.A. 54:4-23.5. Although the Farmland Assessment Act also recognizes as qualifying fees ... for farmland assessment. In finding that the income requirements of N.J.S.A. 54:4-23.5 had not been met, the court observed that there was ... equal to the minimum income requirements within a reasonable period. N.J.S.A. 54:4-23.5." I bi d. ; s ee also Califon v. Stonegate Props ...

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

11 William Snyder, Jr. et al. v. Township of Sparta -- rank: 743

... title or possession will not trigger a roll-back assessment. N.J.S.A. 54:4-23.5; N.J. Turnpike Auth. v. Washington Tp. , 137 N.J ...

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

12 Township of Monroe v. William W. Gasko and Marie Gasko -- rank: 718

... wholesale.� N.J.A.C. 18:15-6.2 ( see N.J.S.A. 54:4-23.5). It would be counter-intuitive to encourage agricultural and horticultural ...

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

13 Russo v. Township of Plumsted -- rank: 696

... two-year period immediately preceding the tax year in issue . . . . [N.J.S.A. 54:4-23.5.] The Act grants a qualifying property treatment similar to a ...

docket:	10327-20
court:	NJ Superior Court Appellate Division
decided:	2022-11-07
status:	Unpublished
citation:
Document Size:	24612

14 JAMES I. WYER v. MIDDLETOWN TOWNSHIP -- rank: 690

... other statutory criteria for the reduced property tax assessment. See N.J.S.A. 54:4-23.5, -26. The municipal attorney stipulated that Lot 1 met the ...

docket:	08699-95
court:
decided:	1997-06-19
status:
citation:	16 N.J. Tax 544
Document Size:	28424

15 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 678

... land must be actively devoted to agricultural or horticultural use. N.J.S.A. 54:4-23.5. Land is deemed to be actively devoted to agricultural or ...

docket:	13415-19
court:	NJ Tax Court
decided:	2021-10-22
status:	Unpublished
citation:
Document Size:	18272