Search Rutgers Law Library N.J. Court Opinions

1 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 1000

... presents a question under the rollback tax assessment provisions of N.J.S.A. 54:4-23.8. The parties, plaintiff, Calton Homes, Inc., and defendant, West Windsor ... two immediately preceding years of 1991 and 1992 pursuant to N.J.S.A. 54:4-23.8 and -23.9. At the hearing scheduled by the county ... is not in conformance with the rollback tax provisions of N.J.S.A. 54:4-23.8, (2) constitutes discrimination in contravention of the tax clause of ... 1977) (stating that "`full and fair value,' as contained in [ N.J.S.A. 54:4-23.8], is the same as that traditionally applied in the assessment ... J. Tax 241, 245-46 (Tax 1984) (holding that under N.J.S.A. 54:4-23.8(a), the chapter 123 ratio must be applied to the ... the constitutional directive requiring the imposition of rollback taxes at N.J.S.A. 54:4-23.8. This section is entitled "Rollback taxes; determination of amounts," ...

docket:	11369-93
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 231
Document Size:	172212

2 BALMER v. TOWNSHIP OF HOLMDEL -- rank: 827

... not sufficient to trigger the farmland rollback assessment provisions of N.J.S.A. 54:4-23.8. Next, 3 plaintiff asserts that the imposition of rollback taxes ... in this matter runs contrary to the legislative history of N.J.S.A. 54:4-23.8. Defendant, conversely, urges that plaintiff’s cessation of farming on ... any consideration of the concept of “actively devoted”. Ibid. N.J.S.A. 54:4-23.8 provides in pertinent part: When land which is in agricultural ... activity ceases. (Emphasis included). In addition, the plain meaning of N.J.S.A. 54:4-23.8 leads to the conclusion that nonuse of farmland is a change in use for the property. N.J.S.A. 54:4-23.8 uses the phrase “change in use” on two occasions ... this definition to the phrase “change in use” in N.J.S.A. 54:4-23.8, it follows that doing something different would constitute change. ...

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status:	Unpublished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

3 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 721

... change in use and the two immediately preceding years. See N.J.S.A. 54:4-23.8 (“additional taxes” imposed when “land which is in ...

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status:	Unpublished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

4 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 709

... change in use and the two immediately preceding years. See N.J.S.A. 54:4-23.8 (“additional taxes” imposed when “land which is in ...

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

5 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 701

... in the creditors' suit. 3 Id. at 336-37. Under N.J.S.A. 54:4-23.8, land becomes subject to rollback taxes when it is no ... of change in use and the two preceding tax years. N.J.S.A. 54:4-23.8; New Jersey Turnpike Auth. v. Washington Tp. , 137 N.J ... change in use and a rollback tax assessment is issued. N.J.S.A. 54:4-23.8 and -23.9; N.J.S.A. 54:4-63 ...

docket:	11877-92
court:
decided:	1995-05-05
status:
citation:	14 N.J. Tax 597
Document Size:	131999

6 MASE LAND CO. v. JEFFERSON TOWNSHIP -- rank: 701

... County Board of Taxation seeking imposition of rollback taxes under N.J.S.A. 54:4-23.8 for tax years 2001, 2000, and 1999. On June 25 ... complaint.” The imposition of rollback taxes is authorized by N.J.S.A. 54:4-23.8 when land subject to farmland assessment “is applied to ...

docket:	04391-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 439
Document Size:	37352

7 Thisopinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R.1:36-3 NEW JERSEY TURNPIKE AUTHORI -- rank: 694

... tax exemption reserved for local and state government units under N.J.S.A. 54:4-23.8. Defendant, Township of Monroe, sought roll-back taxes from plaintiff ... N.J. Const. art. VIII, § 1, ¶ 1, and N.J.S.A. 54:4-23.8, provide: When land which is in agricultural or horticultural use ... Authority "argues that it meets all the three requirements of N.J.S.A. 54:4-23.8 for a roll-back tax exemption because (i) it is ... de novo review, Judge Sundar properly interpreted "the State" under N.J.S.A. 54:4-23.8 to exclude plaintiff because her holding accords with: (1) the ... presumption that legislators are aware of relevant prior legislation." Id. N.J.S.A. 54:4-23.8 must be analyzed in conjunction with the Garden State Preservations Trust (GSPTA) because: (1) the Legislature both amended N.J.S.A. 54:4-23.8 and passed the GSPTA pursuant to P.L. 1999, ...

docket:	a4333-14
court:	NJ Superior Court Appellate Division
decided:	0000-00-00
status:	unpublished
citation:	30 N.J.Tax 313
Document Size:	28292

8 MERRICK WILSON v. HOPEWELL TOWNSHIP -- rank: 672

... would warrant the imposition of farmland rollback taxes pursuant to N.J.S.A. 54:4-23.8. The subject property consists of approximately 56.65 acres of ... applied to a use other than agricultural or horticultural.” N.J.S.A. 54:4-23.8. The rollback taxes are equal in amount to the difference ... applied to a use other than agricultural or horticultural.” N.J.S.A. 54:4-23.8. This court has held that where property continues to be ... in 2004 for purposes of application of the rollback tax. N.J.S.A. 54:4-23.8. If the property is deemed to be in agricultural use ...

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

9 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 669

... for tax years 2004, 2005, and 2006 is required by N.J.S.A. 54:4-23.8. That statute authorizes the imposition of roll-back taxes on ... the land was valued, assessed and taxed as herein provided. [ N.J.S.A. 54:4-23.8.] Here, the assessor determined that the predominate use of the ...

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

10 William Snyder, Jr. et al. v. Township of Sparta -- rank: 650

... of an assessment for roll-back taxes imposed pursuant to N.J.S.A. 54:4-23.8 on one acre of property in Sparta Township for the ... constitutes a change in use of the subject property under N.J.S.A. 54:4-23.8, when a combination of the subject property and the adjoining ... and 1993, that no change in use, as contemplated by N.J.S.A. 54:4-23.8, occurred during 1995, and that the denial of farmland assessment ... does not, in itself, constitute a change in use under N.J.S.A. 54:4-23.8; b) whether property qualifies for farmland assessment and whether a ... applied to a use other than agricultural” as contemplated by N.J.S.A. 54:4-23.8. A change in use which warrants an assessment of roll ...

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

11 NEW JERSEY TURNPIKE AUTHORITY, a body corporate et al. v. FORSGATE INDUSTRIAL COMPLEX, TOWNSHIP OF SOUTH BRUNSWICK -- rank: 613

... change in use occurs and the two prior years. See N.J.S.A. 54:4-23.8. "[T]he concept of farmland assessment and special tax treatment ...

docket:	A3969-05
court:	NJ Superior Court Appellate Division
decided:	2007-08-06
status:	unpublished
citation:
Document Size:	108960

12 187 DEY ROAD ASSOCIATION, LLC, v. TOWNSHIP OF SOUTH BRUNSWICK -- rank: 600

... cents per acre for woodlands or wetlands. Ibid. -4- district. N.J.S.A. 54:4-23.8. The rollback tax applies not only to the current tax ... N.J. Const., Art. VIII, §1, ¶1(b); N.J.S.A. 54:4-23.8). The words “change in use” as subsequently used in ...

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

13 RIDGE & VALLEY CHARTER SCHOOL, INC. v. FRELINGHUYSEN TOWNSHIP -- rank: 578

... Inc. (the school) is liable for roll-back taxes under N.J.S.A. 54:4-23.8 assessed by defendant Frelinghuysen Township based on an alleged change ... qualified for the exemption from roll-back taxes provided by N.J.S.A. 54:4-23.8, we affirm. On March 23, 2004, the school purchased 17 ... of Taxation seeking to impose roll-back taxes pursuant to N.J.S.A. 54:4-23.8 with respect to five acres of the tract on which ... and other environmentally associated activities. The tax judge noted that N.J.S.A. 54:4-23.8, enacted in 1964, was amended in 1999 to provide that ... entitled to the exemption from roll-back taxes afforded by N.J.S.A. 54:4-23.8 to local government units. The Farmland Assessment Act of 1964 ... the land was valued, assessed and taxed as herein provided. [ N.J.S.A. 54:4-23.8.] Here, the tax assessor determined that roll-back taxes ...

docket:	A0109-05
court:	NJ Superior Court Appellate Division
decided:	2006-09-25
status:	unpublished
citation:
Document Size:	66151

14 BRAEMAR at CHESTER, LLC, v. CHESTER BOROUGH -- rank: 561

... on R. 4:40-2 (1991) (citations omitted)). Taxable Status N.J.S.A. 54:4-23.8 of the Farmland Assessment Act, which provides for the assessment ... assessment of rollback taxes, stating: "Rollback taxes," as defined by N.J.S.A. 54:4-23.8, technically are not "omitted" or "added" assessments; instead, they are ...

docket:	00087-03
court:
decided:	2003-08-12
status:
citation:	21 N.J. Tax 16
Document Size:	39417

15 /usr/local/share/www/libweb/collections/courts/appellate/03146-13.opn.html -- rank: 556

... non-preferential farmland rate for the prior two years. See N.J.S.A. 54:4-23.8. Additionally, the expert’s computation of the adjustment was not ...

docket:	03146-13
court:	NJ Tax Court
decided:	2016-02-10
status:	unpublished
citation:
Document Size:	71129