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BOARD OF EDUC. OF S. BRUNSWICK v. ECKERT

824 A.2d 1132 (2003)

361 N.J. Super. 238

BOARD OF EDUCATION OF THE TOWNSHIP OF SOUTH BRUNSWICK, Middlesex County, Plaintiff-Appellant, v. Ruth Cody ECKERT, Cody Ann Eckert, Janis Lee Eckert, Seymour Lifschutz, the Township of South Brunswick, and Phyllis Lenore Lifschutz, Defendants-Respondents.

Superior Court of New Jersey, Appellate Division.

Decided June 17, 2003.

Attorney(s) appearing for the Case

David W. Carroll, Lawrenceville, argued the cause for appellant (Parker, McCay & Criscuolo, attorneys, Cherry Hill; Mr. Carroll, on the brief).

Robert A. Gladstone, Florham Park, argued the cause for respondents Ruth Cody Eckert, Janice Lee Eckert, Seymour Lifschutz and Phillis Lenore Lifschutz.

David B. Gaynor, Edison, argued the cause for respondent Cody Ann Eckert.

Respondent Township of South Brunswick did not file a brief.

Before Judges CONLEY, CARCHMAN and PARRILLO.

The opinion of the court was delivered by CARCHMAN, J.A.D.

The narrow issue that we address on this appeal is whether a property owner-condemnee is responsible for roll-back taxes when the use of such property is changed as a result of a condemnation. We answer that question in the negative and conclude that the condemning authority is responsible for such roll-back taxes.

We further conclude that the cessation of...

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