Legal Opinion
Kugler v. Wall Tp.
New Jersey Tax Court
Decided January 10, 1980PublishedCited by 7 opinions
1Opinion of the Court
This is a proceeding involving a claim for a farmland assessment pursuant to N.J.S.A. 54:4-23.1. The Monmouth County Board of Taxation denied the claimed assessment and petitioner Leo Kugler appealed to the Division of Tax Appeals. The matter was assigned to this court for determination.
Petitioner appeared pro se. He testified that the property in question was Block 820, Lot 15, of the Wall Township tax map and consisted of 11.48 acres. He stated that he started farming the property in 1970 but that the horticultural products from his endeavors did not produce $500 in gross sales for any…
2Cases cited3 opinions
- Tp. of Andover v. KymerNew Jersey Superior Court Appellate Division · 1976
- Franklin Estates, Inc. v. Tp. of EdisonNew Jersey Superior Court Appellate Division · 1976
- Wiesenfeld v. Township of South BrunswickNew Jersey Superior Court Appellate Division · 1979
3Cited by7 opinions
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- Hinck v. Township of WallNew Jersey Tax Court · 1981
- Barrett v. Borough of FrenchtownNew Jersey Tax Court · 1984
- Checchio v. Township of Scotch PlainsNew Jersey Tax Court · 1981
- Mason v. Township of WyckoffNew Jersey Tax Court · 1980
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