Board of Education v. Eckert

The opinion of the court was delivered by

CARCHMAN, J.A.D.

The narrow issue that we address on this appeal is whether a property owner-condemnee is responsible for roll-back taxes when the use of such property is changed as a result of a condemnation. We answer that question in the negative and conclude that the condemning authority is responsible for such roll-back taxes. We further conclude that the cessation of farming operations in reasonable anticipation of the ensuing condemnation does not comprise a change of use warranting imposition of the roll-back taxes on the condemnee.

We reach this…