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TOWNSHIP OF MONROE v. GASKO

21 N.J. Tax 391 (2004)

TOWNSHIP OF MONROE, PLAINTIFF-RESPONDENT, v. WILLIAM AND MARIE GASKO, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided April 20, 2004.

Attorney(s) appearing for the Case

John T. Lynch, argued the cause for appellant.

Maria A. Zarella, argued the cause for respondent (Shain, Schaffer & Rafanello, attorneys; Ms. Zarella and Richard A. Rafanello, of counsel and on the brief).

Eileen P. Kelly, argued the cause for amicus curiae New Jersey Department of Agriculture (Peter C. Harvey, Attorney General, attorney; Patrick DeAlmeida, of counsel; Ms. Kelly, on the brief).

McTighe & McTighe, attorneys for amicus curiae New Jersey Farm Bureau (Arthur A. McTighe, on the brief).

Salvatore D. DePinto, attorneys for amicus curiae New Jersey Nursery & Landscape Association (Salvatore D. DePinto, on the brief).

Rosenblum, Wolf & Lloyd, attorneys for amicus curiae New Jersey League of Municipalities (John R. Lloyd, on the brief).

Before Judges CONLEY and CARCHMAN.

PER CURIAM.

This appeal arises from a tax appeal filed with the Middlesex County Tax Board from the 1998, 1999, 2000 and 2001 tax assessments applied to certain structures located on a farm in Monroe Township owned by William and Marie Gasko, hereinafter referred to as the Gasko Farm. The tax assessor's assessment of the value of the structures was not based upon a farmland assessed valuation. The Tax Board determined...

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