Search Rutgers Law Library N.J. Court Opinions

1 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 1000

... 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 under barns ... the assessor's observations. However, the statute expressly contemplates measurement. N.J.S.A. 54:4-23.6 (referring to "not less than five acres when measured in ...

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

2 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 920

... 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 the ... owner presents sufficient proof to satisfy the criteria listed in N.J.S.A. 54:4-23.6, the tax assessor is required to value the land as ...

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

3 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 900

... 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 denied ...

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

4 JAMES I. WYER v. MIDDLETOWN TOWNSHIP -- rank: 856

... satisfy the two-year statutory requirement for the l995 appeal. N.J.S.A. 54:4-23.6 (a). In addition, the planting of clover is insufficient for ... of proving that Lot l qualifies for farmland assessment under N.J.S.A. 54:4-23.6, the judgments entered by the county board will be affirmed ...

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

5 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 849

... 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 devoted ... 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 to land ...

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status:	unpublished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

6 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 837

... be filed “by the 10 owner of” the land, N.J.S.A. 54:4-23.6, not by someone farming the land such as, for example ...

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status:	Unpublished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

7 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 817

... be filed “by the 10 owner of” the land, N.J.S.A. 54:4-23.6, not by someone farming the land such as, for example ...

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

8 PIO COSTA, ANTHONY II - SUBTRUST, Plaintiff v. BOROUGH OF RIVERDALE -- rank: 753

... the local property tax is due and payable.” Ibid. N.J.S.A. 54:4-23.6(c) requires that the annual application be submitted to the ...

docket:	02856-99
court:
decided:	2002-06-19
status:
citation:	20 N.J. Tax 169
Document Size:	41571

9 ANNE C. SINOPOLI, Plaintiff v. BOROUGH OF RUMSON, <br -- rank: 718

... in Rumson, is actively devoted to horticultural use pursuant to N.J.S.A. 54:4-23.6. 3 For the years 1999 and 2000, the property at ... 4 Land only $ 310,000 Plaintiff sought farmland assessment under N.J.S.A. 54:4-23.6. The assessor denied plaintiff’s application, and plaintiff took an ... 2-year period immediately preceding the tax year in issue, . . . N.J.S.A. 54:4-23.6 provides: Land which is actively devoted to agricultural or horticultural ... ” as that term is generally understood. The language of N.J.S.A. 54:4-23.6 provides a subsidy to horticulturists as it does to those ...

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

10 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 699

... August 1st of the year immediately preceding the tax year. N.J.S.A. 54:4-23.6. In the event that land which is farmland assessed is ...

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

11 Michael Hammer v. Township of Howell -- rank: 693

... was granted for the entire Subject in 2015 pursuant to N.J.S.A. 54:4-23.6(a) (to obtain farmland assessment, the land must have been ... year in issue”). The two successive years, for purposes of N.J.S.A. 54:4-23.6(a) would be all of calendar year 2013 and 2014 ...

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

12 MERRICK WILSON v. HOPEWELL TOWNSHIP -- rank: 683

... year for which farmland assessment is requested. Id. at 304; N.J.S.A. 54:4-23.6. The court also explained that the statute had been amended ... two calendar years before it is eligible for farmland assessment, N.J.S.A. 54:4-23.6(a), the plan is not regarded as being in place ...

docket:	07429-05
court:
decided:	2006-07-19
status:
citation:
Document Size:	28026

13 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 667

... one of the specific statutory requirements for farmland assessment qualification. N.J.S.A. 54:4-23.6(c). The application must include a detailed description of the ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

14 ALL MONMOUTH LANDSCAPING v. MANALAPAN TOWNSHIP, <br -- rank: 664

... such land has for agricultural or horticultural use”) (emphasis supplied). N.J.S.A. 54:4-23.6 provides, in relevant part: Land which is actively devoted to ... which such valuation, assessment and taxation are sought. (emphasis supplied) N.J.S.A. 54:4-23.6 permits an assessor to extend the deadline for the application ...

docket:	07199-05
court:
decided:	2006-10-20
status:
citation:
Document Size:	29843

15 SADDLE MOUNTAIN LP v. RINGWOOD BOROUGH -- rank: 651

... year for which valuation under [the Act] is requested,” N.J.S.A. 54:4-23.6(a), a taxpayer must file an application for farmland assessment ... S.A. 54:4-23.5. Under paragraph (a) of N.J.S.A. 54:4-23.6, property must be actively devoted to agricultural or horticultural use ... which the taxpayer seeks farmland assessment. Specifically, paragraph (a) of N.J.S.A. 54:4-23.6, as quoted above, requires active devotion “for at least ...

docket:	03723-00
court:
decided:	2002-02-19
status:
citation:	20 N.J. Tax 29
Document Size:	22476