Legal Opinion
Wyer v. Middletown Township
New Jersey Tax Court
Decided June 19, 1997PublishedCited by 3 opinions
1Opinion of the Court
AXELRAD, J.T.C.
At issue in this local property tax proceeding is the eligibility of a 6.33-acre tract of land for assessment pursuant to the provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to - 23.23. The subject parcel is located on Navesink River Road in Middletown Township and was designated as Block 469, Lot 1 and Block 840, Lot 69 for the 1995 and 1996 tax years, respectively (hereinafter referred to as “Lot 1”). Taxpayer also owns the adjacent Lot 5 and Lot 6, consisting of approximately 7 acres.
Taxpayer sought farmland assessment treatment for the 1995 and 1996…
2Cases cited9 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Tp. of Andover v. KymerNew Jersey Superior Court Appellate Division · 1976
- Byram Township v. Western World, Inc.Supreme Court of New Jersey · 1988
- Miele v. Township of JacksonNew Jersey Superior Court Appellate Division · 1989
- Wiesenfeld v. Township of South BrunswickNew Jersey Superior Court Appellate Division · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sudler Lakewood Land, LLC v. Lakewood TownshipNew Jersey Tax Court · 1999
- Brighton v. Rumson BoroughNew Jersey Tax Court · 2005
- Atlantic Coast LEH, LLC v. Township of Little Egg HarborNew Jersey Tax Court · 2011