Van Wingerden v. Lafayette Township

KUSKIN, J.T.C.

This matter is before the Tax Court on remand from the Appellate Division. Van Wingerden v. Lafayette Tp., 303 N.J.Super. 614, 697 A.2d 565 (App.Div.1997). The matter was originally tried before the Hon. Maureen Dougherty J.T.C., who issued a written opinion. Van Wingerden v. Lafayette Tp., 15 N.J.Tax 475 (Tax 1996). The primary issue was plaintiffs claim of exemption from local property tax under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23, for his greenhouse. Specifically, plaintiff relied upon N.J.S.A 54:4-23.12(a), as amended by L. 1993, c. 251, § 1. This…