Legal Opinion
Brighton v. Rumson Borough
New Jersey Tax Court
Decided January 31, 2005PublishedCited by 2 opinions
1Opinion of the Court
MENYUK, J.T.C.
This is an appeal from a judgment of the Monmouth County Board of Taxation affirming the defendant’s assessor’s denial of plaintiffs’ application to have their property valued, assessed, and *42taxed as farmland for tax year 2002. The subject property is known as 60 Rumson Road and is identified on the municipal tax map as Block 100, Lot 3. The contested assessment is as follows:
Land $ 686,900
Building $ 716,600
Total $1,403,500
The issue is whether the plaintiffs actively devoted a minimum of five acres to agricultural use. See N.J.S.A 54:4-23.2, (providing that the value of land,…
2Cases cited16 opinions
- City of East Orange v. TP. OF LIVINGSTONNew Jersey Superior Court Appellate Division · 1968
- The CITY OF EAST ORANGE v. Township of LivingstonSupreme Court of New Jersey · 1969
- Byram Township v. Western World, Inc.Supreme Court of New Jersey · 1988
- Green Pond Corp. v. Township of RockawayNew Jersey Tax Court · 1981
- Miele v. Township of JacksonNew Jersey Superior Court Appellate Division · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Society of Holy Child Jesus v. City of SummitNew Jersey Superior Court Appellate Division · 2011
- Atlantic Coast LEH, LLC v. Township of Little Egg HarborNew Jersey Tax Court · 2011