Township of Wantage v. Rivlin Corp.

KUSKIN, J.T.C.

Plaintiff, Township of Wantage, appealed to the Tax Court from a judgment of the Sussex County Board of Taxation denying the imposition of rollback taxes on a portion of defendant’s property. Plaintiff has moved for partial summary judgment limited to the issue of whether a portion of a tax lot, the balance of which qualifies for farmland assessment, can be subjected to rollback taxes. In addition to opposing plaintiffs motion, defendant has moved to require plaintiff to provide certain discovery. For the reasons set forth below, I grant both motions.1

The factual background to…