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SINOPOLI v. BOROUGH OF RUMSON

19 N.J. Tax 334 (2001)

ANNE C. SINOPOLI, PLAINTIFF, v. BOROUGH OF RUMSON, DEFENDANT.

Tax Court of New Jersey.

April 23, 2001.

Attorney(s) appearing for the Case

John E. Garippa and Brian A. Fowler, for plaintiff (Garippa, Lotz & Giannuario, attorneys).

Martin M. Barger, for defendant (Reussille, Mausner, Carotenuto, Barger & Steel, attorneys).

SMALL, P.J.T.C.

The sole issue for determination in this case is whether five or more acres of Rohallion, a grand estate in Rumson, is actively devoted to horticultural use pursuant to N.J.S.A. 54:4-23.6.

For the years 1999 and 2000, the property at 45 Bellevue Avenue in Rumson, also designated as Block 91, Lots 2, 3, and 4, was assessed as follows:

  Lot 2
                Land                $  530,400
                Improvements   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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