Van Wingerden v. Lafayette Township

DOUGHERTY, J.T.C.

Procedural History

Leonard Van Wingerden (Taxpayer) appeals from judgments of the Sussex County Board of Taxation, affirming Lafayette Township’s (the Township’s) assessments of Block 5, Lot 7.03 for tax years 1993 and 1994. The Township asserts the exemption in N.J.S.A 54:4-23.12 violates N.J. Const. art. VIII, § 1, ¶ 1(a).1 The Attorney General, Deborah T. Poritz, intervenes (R. 4:28-4(d)) to defend the statute on behalf of the State of New Jersey.

The Issue

The pivotal issue is whether Taxpayer’s greenhouse is real property which must, by constitutional mandate, be subject to…