Legal Opinion
Belmont v. Wayne Township
New Jersey Tax Court
Decided October 7, 1981PublishedCited by 6 opinions
1Opinion of the Court
LARIO, J. T. C.
This is a motion for summary judgment to dismiss taxpayer’s complaint which raises the question: Does failure to file, within the time prescribed, applications for farmland assessment for subsequent years, constitute a change in use under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq., which would trigger rollback taxes?
For the tax year 1977 plaintiff filed an application for a farmland assessment. It was denied by Wayne Township’s assessor and upon review by the county board the denial was affirmed, resulting in this appeal.
*384The taxpayer, assuming that the final…
2Cases cited4 opinions
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
- Jackson Tp. v. PaolinNew Jersey Tax Court · 1981
- Sirota v. Township of HowellNew Jersey Tax Court · 1980
3Cited by6 opinions
- Rubenstein v. Upper Pittsgrove TownshipNew Jersey Tax Court · 1991
- South Brunswick Township v. Bellemead Development Corp.New Jersey Tax Court · 1987
- Angelini v. Township of Upper FreeholdNew Jersey Tax Court · 1987
- All Monmouth Landscaping & Design, Inc. v. Manalapan TownshipNew Jersey Tax Court · 2006
- Belmont v. Wayne TownshipNew Jersey Tax Court · 1983
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