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STATE BY COM'R OF TRANSP. v. POHATCONG TP.

9 N.J. Tax 528 (1988)

STATE OF NEW JERSEY, BY THE COMMISSIONER OF TRANSPORTATION, PLAINTIFF, v. TOWNSHIP OF POHATCONG, DEFENDANT.

Tax Court of New Jersey.

Decided March 2, 1988.

Attorney(s) appearing for the Case

John J. Franzini for plaintiff (W. Cary Edwards, Attorney General of New Jersey, attorney).

Edward W. Ahart for defendant (Schenck, Price, Smith & King, attorneys).

ANDREW, J.T.C.

In this local property tax case plaintiff, State of New Jersey, by the Commissioner of Transportation (State) challenges, only in part, the imposition of rollback taxes pursuant to the Farmland Assessment Act of 1964, (the act), N.J.S.A. 54:4-23.1 et seq., by the Warren County Board of Taxation.

On January 8, 1986 the State, in an exercise of its power of eminent domain, acquired 33...

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