Legal Opinion
L.S. Village, Inc. v. Lawrence Township
New Jersey Superior Court
Decided June 6, 1985PublishedCited by 6 opinions
1Opinion of the Court
ANDEEW, J.T.C.
(temporarily assigned).
In this proceeding plaintiff asserts that rollback taxes were erroneously imposed by the Mercer County Board of Taxation for the tax years of 1980, 1981 and 1982.
Plaintiff, L.S. Village, Inc., is the owner of property known and designated as Block 49, Lots 6Q and 7 on the tax map of Lawrence Township. Apparently plaintiffs property met all the statutory requirements of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. for tax years 1980,1981 and 1982 and was therefore valued, assessed and taxed as farmland1 under the act for those years. However, on…
2Cases cited28 opinions
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Lemon v. KurtzmanSupreme Court of the United States · 1973
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Kozlowski v. KozlowskiSupreme Court of New Jersey · 1979
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Kearny Town v. Director, Division of TaxationNew Jersey Tax Court · 1990
- Tischler v. Director, Division of TaxationNew Jersey Tax Court · 1998
- L.S. Village, Inc. v. Township of LawrenceNew Jersey Superior Court Appellate Division · 1986
1 more not listed; retrieve them via the Exa API.