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TERHUNE v. TOWNSHIP OF FRANKLIN

107 N.J. Super. 218 (1969)

258 A.2d 18

LESTER AND LAURA TERHUNE, PETITIONERS-APPELLANTS, v. TOWNSHIP OF FRANKLIN, RESPONDENT-MUNICIPALITY, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 16, 1969.

Attorney(s) appearing for the Case

Mr. Richard A. Koerner argued the cause for appellants (Messrs. Skillman & Koerner, attorneys).

Mr. Edward K. Zuckerman argued the cause for respondent Township of Franklin (Messrs. Spritzer & Spritzer, attorneys; Mr. Henry M. Spritzer, on the brief).

Mr. Arthur J. Sills, Attorney General of New Jersey, filed a statement in lieu of brief on behalf of respondent Division of Tax Appeals (Mr. Charles A. Landesman, Deputy Attorney General, of counsel).

Before Judges KILKENNY, LABRECQUE and LEONARD.

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

Petitioners appeal from a final judgment of the Division of Tax Appeals fixing the assessment on their home.

Petitioners own a 141.13-acre farm in Franklin Township, Somerset County. Farming and the sale of produce from the farm are their only occupations. It was stipulated for the purposes of the appeal that all of their land was under cultivation...

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