Township of Monroe v. Gasko

This appeal arises from a tax appeal filed with the Middlesex County Tax Board from the 1998, 1999, 2000 and 2001 tax assessments applied to certain structures located on a farm in Monroe Township owned by William and Marie Gasko, hereinafter referred to as the Gasko Farm. The tax assessor’s assessment of the value of the structures was not based upon a farmland assessed valuation. The Tax Board determined that the structures qualified for farmland assessment valuation pursuant to N.J.S.A. 54:4-23.12(a). On the Township’s appeal to the Tax Court, the Tax Court held that the structures did not…