Legal Opinion
S.J. Associates, Ltd. v. East Windsor Township
New Jersey Tax Court
Decided December 31, 1985PublishedCited by 2 opinions
1Opinion of the Court
LARIO, J.T.C.
This is an appeal from a judgment of the Mercer County Board of Taxation granting to defendant a farmland roll-back tax assessment pursuant to N.J.S.A. 54:4-23.8. The main questions raised are whether roll-back taxes, normally imposed when a change in use occurs, apply to an owner previously granted tax exempt status from regular taxes by a taxing district; and, if so, were they waived by the municipality’s adoption of an in lieu of payment of taxes resolution and its execution of an agreement with taxpayer to exempt the property from real property taxation.
The facts were…
2Cases cited12 opinions
- Behnke v. New Jersey Highway AuthoritySupreme Court of New Jersey · 1953
- New Jersey Turnpike Authority v. Township of WashingtonSupreme Court of New Jersey · 1977
- Gibraltar Factors Corp. v. SlapoSupreme Court of New Jersey · 1957
- NJ Turnpike Auth. v. Tp. of WashingtonNew Jersey Superior Court Appellate Division · 1975
- Department of Environmental Protection v. Franklin Tp.New Jersey Tax Court · 1981
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3Cited by2 opinions
- Angelini v. Township of Upper FreeholdNew Jersey Tax Court · 1987
- Center for Molecular Medicine & Immunology v. Township of BellevilleNew Jersey Tax Court · 1998