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VAN VUGT v. PEQUANNOCK TP.

20 N.J. Tax 129 (2002)

JOHN AND DEBORAH VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. JOHANNES AND JANNIE VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. ARIE AND FLORENCE VAN VUGT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT. CORNELIUS AND CHRISTINE DE GROOT, PLAINTIFFS, v. PEQUANNOCK TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

May 17, 2002.

Attorney(s) appearing for the Case

John T. Lynch, for plaintiffs.

Karin H. Swanson, for defendant (Johnson, Murphy, Hubner, McKeon, Wubbenhorst & Appelt, attorneys).

KUSKIN, J.T.C.

The plaintiffs in each of these matters engage in floricultural operations in greenhouses located on their respective properties. For tax year 2000, the tax assessor of defendant Pequannock Township granted farmland assessment to all of the properties, but determined the amounts of their respective assessments by using an income approach and not by using the guidelines promulgated by the New Jersey State Farmland Evaluation Advisory Committee (the ...

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