Sinopoli v. Borough of Rumson

The Borough of Rumson appeals from a decision of Judge Joseph Small, P.J.T.C., which determined that plaintiff was entitled to farmland assessment treatment pursuant to N.J.S.A. 54:4-23.6 for the tax years 1999 and 2000, for property she owned in Rumson, specifically, as Judge Small stated, a “grand estate” named “Rohallion.” ■

The pivotal issue is whether agricultural activities at the property require, and make use of, five acres or more of the property, inasmuch as it is the five acre threshold that triggers qualification for farmland assessment under N.J.S.A. 54:4-23.5 and 23.6. The…