Legal Opinion
Alexandria Township v. Orban
New Jersey Tax Court
Decided May 4, 2004PublishedCited by 2 opinions
1Opinion of the Court
SMALL, P.J.T.C.
The issue before the Court on cross-motions for summary judgment is whether the failure to establish and file a woodland management plan, pursuant to N.J.S.A. 54:4-23.3(a) before January 1, two years before the year for which farmland assessment is sought, will result in the denial of farmland assessment.
For the reasons discussed below, I have determined that summary judgment should be granted for plaintiff, Alexandria Township. Despite it not being explicitly stated in the statute, the implementing regulations, or any yet-decided case, I find that the woodland management plan…
2Cases cited18 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- State v. International Federation of Professional & Engineers, Local 195Supreme Court of New Jersey · 2001
- Byram Township v. Western World, Inc.Supreme Court of New Jersey · 1988
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3Cited by2 opinions
- Brighton v. Rumson BoroughNew Jersey Tax Court · 2005
- Wilson v. Hopewell TownshipNew Jersey Tax Court · 2006