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SNYDER v. TOWNSHIP OF SPARTA

16 N.J. Tax 321 (1997)

WILLIAM SNYDER, JR. AND LOIS SNYDER, PLAINTIFF, v. TOWNSHIP OF SPARTA, DEFENDANT.

Tax Court of New Jersey

February 25, 1997

Attorney(s) appearing for the Case

William S. Winters for plaintiff.

Brian M. Laddey for defendant (Laddey, Clark, Nicholson & Ryan, attorneys).

KUSKIN, J.T.C.

This is an appeal of an assessment for roll-back taxes imposed pursuant to N.J.S.A. 54:4-23.8 on one acre of property in Sparta Township for the tax years 1995, 1994 and 1993. This statute provides in relevant part:

When land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of [the Farmland Assessment Act of 1964, as amended], is applied...

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