S.J. ASSOCS., LTD. v. EAST WINDSOR TP.


8 N.J. Tax 92 (1985)

S.J. ASSOCIATES, LTD., PLAINTIFF, v. EAST WINDSOR TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

December 31, 1985.


Attorney(s) appearing for the Case

Alan G. Frank, Jr., for plaintiff (Ridolfi, Friedman & Frank, attorneys).

Robert A. Gladstone for defendant (Schaff, Mahon, Motiuk, Gladstone & Conley, attorneys).


LARIO, J.T.C.

This is an appeal from a judgment of the Mercer County Board of Taxation granting to defendant a farmland roll-back tax assessment pursuant to N.J.S.A. 54:4-23.8. The main questions raised are whether roll-back taxes, normally imposed when a change in use occurs, apply to an owner previously granted tax exempt status from regular taxes by a taxing district; and, if so, were they waived by the municipality...

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