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ENVIRONMENTAL PROTECTION DEP'T v. FRANKLIN TP.

3 N.J. Tax 105 (1981)

DEPARTMENT OF ENVIRONMENTAL PROTECTION, PLAINTIFF, v. FRANKLIN TP., UNION TP., AND ALEXANDRIA TP., DEFENDANTS.

Tax Court of New Jersey.

August 4, 1981.

Attorney(s) appearing for the Case

Paul H. Schneider and Alan B. Rothstein, for plaintiff (John J. Degnan, Atty. Gen. of New Jersey, attorneys).

Thomas J. Cafferty for defendant Township of Franklin (Seiffert, Frisch, McGimpsey & Cafferty, attorneys).

J. Peter Jost for defendant Township of Union.

John R. Lanza for defendant Township of Alexandria (Winget, Keating, Thatcher & Lanza, attorneys).

ANDREW, J.T.C.

In these consolidated local property tax matters this court must decide whether rollback taxes under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., were properly assessed against property acquired by plaintiff State of New Jersey, Department of Environmental Protection ("Department"). The matters are before the court on motions and cross-motions for summary judgment.

The subject of these cases are 45 parcels of...

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