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WILSON v. HOPEWELL TP.

23 N.J. Tax 240 (2006)

MERRICK WILSON, PLAINTIFF, v. HOPEWELL TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

July 19, 2006.

Attorney(s) appearing for the Case

Merrick Wilson, Pro Se, appeared on his own behalf.

Steven P. Goodell, for defendant (Herbert, Van Ness, Cayci & Goodell, attorneys).

MENYUK, J.T.C.

The issue in this case is whether there was a change in use of the subject property during 2004 which would warrant the imposition of farmland rollback taxes pursuant to N.J.S.A. 54:4-23.8. The subject property consists of approximately 56.65 acres of vacant land and is identified as Block 75, Lot 1.02 on the tax map of Hopewell Township. The contested assessment is as follows:

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