Legal Opinion
Burlington Township v. Messer
New Jersey Tax Court
Decided June 25, 1986PublishedCited by 6 opinions
1Opinion of the Court
LARIO, J.T.C.
The question raised by this appeal is whether defendant’s land, which for the tax years 1982, 1983 and 1984 had been assessed as qualified under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1, et seq. (the act), was subsequently “applied to a use other than agricultural or horticultural” thereby subjecting it to rollback taxes as mandated by N.J.S.A. 54:4-23.8 (the rollback statute). The Burlington County Board of Taxation answered this question negatively and entered judgment denying Burlington Township’s application for rollback taxes thereby resulting in this appeal.
Th…
2Cases cited8 opinions
- State v. ProfaciSupreme Court of New Jersey · 1970
- DeFazio v. Haven Savings and Loan Ass'nSupreme Court of New Jersey · 1956
- Tp. of Andover v. KymerNew Jersey Superior Court Appellate Division · 1976
- Denbo v. Tonwship of MoorestownSupreme Court of New Jersey · 1957
- Jackson Tp. v. PaolinNew Jersey Tax Court · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
- South Brunswick Township v. Bellemead Development Corp.New Jersey Tax Court · 1987
- Alpha-Bella VI, Inc. v. Clinton TownshipNew Jersey Tax Court · 1995
- Angelini v. Township of Upper FreeholdNew Jersey Tax Court · 1987
- Wilson v. Hopewell TownshipNew Jersey Tax Court · 2006
1 more not listed; retrieve them via the Exa API.