Van Wingerden v. Lafayette Township

The opinion of the court was delivered by

HUMPHREYS, J.A.D.

Plaintiff challenged in the Tax Court the township’s 1993 and 1994 tax assessment of plaintiffs greenhouse. After a trial, the Tax Court judge upheld the assessment. The judge found in an opinion reported at 15 N.J.Tax 475 (Tax Ct.1996), that: (1) plaintiffs greenhouse was real, not personal property; (2) a statute, N.J.S.A. 54:4-23.12, rendered the greenhouse exempt from real property taxation; and (3) the exemption statute violated the constitutional requirement that property be taxed under general laws and by uniform rules. See N.J.…