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CALTON HOMES, INC. v. WEST WINDSOR TP.

15 N.J. Tax 231 (1995)

CALTON HOMES, INC., PLAINTIFF, v. TOWNSHIP OF WEST WINDSOR, DEFENDANT.

Tax Court of New Jersey.

July 24, 1995.

Attorney(s) appearing for the Case

Garry J. Roettger for plaintiff (Skoloff & Wolfe, attorneys; Garry J. Roettger on the brief; Saul A. Wolfe of counsel).

Brian M. Hak for defendant (Weiner Lesniak, attorneys).

Julian F. Gorelli for amicus curiae (Deborah T. Poritz, Attorney General of New Jersey, attorney).

ANDREW, P.J.T.C.

This local property tax case presents a question under the rollback tax assessment provisions of N.J.S.A. 54:4-23.8. The parties, plaintiff, Calton Homes, Inc., and defendant, West Windsor Township, have asked this court to decide whether the Mercer County Board of Taxation followed an appropriate methodology in its calculation of rollback taxes for plaintiff's property for the tax years of 1991...

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