Legal Opinion
Hamilton Township v. Estate of Lyons
New Jersey Tax Court
Decided January 14, 1986PublishedCited by 7 opinions
1Opinion of the Court
LARIO, J.T.C.
The question raised in this case is whether the interruption of an agricultural use by reason of excavation and sale of mineral materials, with the intent to resume the agricultural activity at a future date after the excavation ceases, is sufficient to trigger the farmland roll-back assessment provisions of N.J. S.A. 54:4-23.8.
The taxing district’s assessor pursuant to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.12, et seq. filed an application with the Mercer County Board of Taxation for farmland roll-back assessments against the subject property in the sum of $35,900 for the tax…
2Cases cited8 opinions
- Spiewak v. Rutherford Bd. of Ed.Supreme Court of New Jersey · 1982
- Tp. of Andover v. KymerNew Jersey Superior Court Appellate Division · 1976
- New Jersey Turnpike Authority v. Township of WashingtonSupreme Court of New Jersey · 1977
- NJ Turnpike Auth. v. Tp. of WashingtonNew Jersey Superior Court Appellate Division · 1975
- Centex Homes of New Jersey, Inc. v. Manalapan TownshipNew Jersey Superior Court Appellate Division · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Burlington Township v. MesserNew Jersey Tax Court · 1986
- South Brunswick Township v. Bellemead Development Corp.New Jersey Tax Court · 1987
- Alpha-Bella VI, Inc. v. Clinton TownshipNew Jersey Tax Court · 1995
- Angelini v. Township of Upper FreeholdNew Jersey Tax Court · 1987
- Township of Wantage v. Rivlin Corp.New Jersey Tax Court · 2007
2 more not listed; retrieve them via the Exa API.