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GOTTDIENER v. ROXBURY TP.

2 N.J. Tax 206 (1981)

ALEXANDER GOTTDIENER AND ERNEST GOTTDIENER, PLAINTIFFS, v. TOWNSHIP OF ROXBURY, DEFENDANT.

Tax Court of New Jersey.

February 9, 1981.

Attorney(s) appearing for the Case

Barbara Bamford for plaintiffs.

Alex Lazorisak for defendant.

EVERS, J.T.C.

Alexander and Ernest Gottdiener (taxpayers) seek farmland assessment of their property for the tax years 1974, 1975 and 1976 in accordance with the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. (the act). A lengthy hearing was held in the Division of Tax Appeals (Division) during which the taxing district, Roxbury Township, (township), moved to dismiss the 1974 and 1975 appeals on the grounds of res judicata and collateral estoppel...

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