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SINOPOLI v. BOROUGH OF RUMSON

20 N.J. Tax 235 (2002)

ANNE C. SINOPOLI, PLAINTIFF-RESPONDENT, v. BOROUGH OF RUMSON, DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided August 27, 2002.

Attorney(s) appearing for the Case

Martin M. Barger, argued the cause for appellants (Reussille, Mausner, Carotenuto, Barger & Steel, attorneys; Mr. Barger, on the brief).

John E. Garippa, argued the cause for respondent (Garippa, Lotz & Giannuario, attorneys; Mr. Garippa, of counsel; Mr. Garippa and Brian A. Fowler, on the brief).

Before Judges ALLEY and WEISSBARD.

PER CURIAM.

The Borough of Rumson appeals from a decision of Judge Joseph Small, P.J.T.C., which determined that plaintiff was entitled to farmland assessment treatment pursuant to N.J.S.A. 54:4-23.6 for the tax years 1999 and 2000, for property she owned in Rumson, specifically, as Judge Small stated, a "grand estate" named "Rohallion."

The pivotal issue is whether agricultural activities at the property require, and make use of, five acres or more...

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