Van Wingerden v. Lafayette Township

This litigation concerns the interpretation and application of N.J.S.A. 54:4-23.12a, a portion of the Farmland Assessment Act that exempts from property tax certain “single-use agricultural or horticultural facilities.” We have previously held that the statute was not unconstitutional. Van Wingerden v. Lafayette Township, 303 N.J.Super. 614, 697 A.2d 565 (App.Div.), certif. denied, 152 N.J. 188, 704 A.2d 18 (1997). On remand to the Tax Court, the issue for resolution was whether a portion of the two attached greenhouses here under consideration, in the words of the statute, “encloses a space…