Legal Opinion

Checchio v. Township of Scotch Plains

New Jersey Tax Court

Decided April 29, 1981PublishedCited by 2 opinions

1Opinion of the Court

HOPKINS, J. T. C.

Plaintiffs have appealed from a judgment of the Union County Board of Taxation which denied their claim to have certain property assessed as farmland pursuant to N.J.S.A. 54:4-23.1 et seq.

*452Plaintiffs are the owners of property located in defendant taxing district and known as Block 153, Lot 13. It consists of a total of 5.96 acres and has located thereon a main residential structure and a small residential structure. It has an extended driveway from the street to each of the aforesaid residences. Subtracting an area of .6876 acres attributable to the two residences, including…

2Cases cited12 opinions

  1. Gemsco, Inc. v. WallingSupreme Court of the United States · 1945
  2. Guiseppi v. WallingCourt of Appeals for the Second Circuit · 1944
  3. State v. ProfaciSupreme Court of New Jersey · 1970
  4. Lomarch Corp. v. Mayor of EnglewoodSupreme Court of New Jersey · 1968
  5. City of East Orange v. TP. OF LIVINGSTONNew Jersey Superior Court Appellate Division · 1968

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3Cited by2 opinions

  1. Brunetti v. Township of LaceyNew Jersey Tax Court · 1984
  2. Barrett v. Borough of FrenchtownNew Jersey Tax Court · 1984

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