Legal Opinion
Wilson v. Hopewell Township
New Jersey Tax Court
Decided July 19, 2006PublishedCited by 2 opinions
1Opinion of the Court
MENYUK, J.T.C.
The issue in this case is whether there was a change in use of the subject property during 2004 which would warrant the impost*242tion of farmland rollback taxes pursuant to N.J.S.A. 54:4-23.8. The subject property consists of approximately 56.65 acres of vacant land and is identified as Block 75, Lot 1.02 on the tax map of Hopewell Township. The contested assessment is as follows:
Tax Year Qualified Farmland Assessment Non-Qualified Taxable Value Rollback Assessment Additional Taxes
2002 $22,400_$546,200_$523,800 $15,923.52
2003 $22,400_$651,300_$628,900 $17,231.86
Prior to tax year…
2Cases cited10 opinions
- Department of Environmental Protection v. Franklin Tp.New Jersey Tax Court · 1981
- Environmental Protection Dep't v. Franklin Tp.New Jersey Superior Court Appellate Division · 1981
- Miele v. Township of JacksonNew Jersey Superior Court Appellate Division · 1989
- Hamilton Township v. Estate of LyonsNew Jersey Tax Court · 1986
- Burlington Township v. MesserNew Jersey Tax Court · 1986
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- New Jersey Turnpike Authority v. Township of MonroeNew Jersey Tax Court · 2014
- Township of Wantage v. Rivlin Corp.New Jersey Tax Court · 2007