Township of Monroe v. Gasko

This appeal involves the construction and application of the Farmland Assessment Act (Act), N.J.S.A. 54:4-23.1 to -23.24. Specifically, we are asked to review whether plaintiffs were properly denied a farmland assessment for temporary greenhouses because various activities associated with retail sales took place within those structures, rendering them ineligible for the benefi cial tax treatment. The Tax Court and the Appellate Division upheld the denial on the basis that N.J.S.A. 54:4-23.12(a) exempts a temporary greenhouse from the assessment when the structure “enclose[s] a space within…