Cherry Hill Industrial Properties v. Voorhees Tp.

LARIO, J. T. C.

Plaintiff, owner of various parcels of land situated in Voorhees Township, appeals from 12 judgments entered by the Camden County Board of Taxation assessing “omitted-rollback” taxes on six lots for the tax years 1977 and 1978.

Plaintiff complains that:

1. The action of the township was procedurally incorrect in that it failed to follow the requirements for assessing omitted property, as outlined in N.J.S.A. 54:4-63.12 et seq., and,

2. The lots were not subject to farmland rollback taxes for the years 1977 and 1978.

N. J.S.A. 54:4-23.9 of the Farmland Assessment Act sets forth the…