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TOWNSHIP OF WANTAGE v. RIVLIN CORP.

23 N.J. Tax 441 (2007)

TOWNSHIP OF WANTAGE, PLAINTIFF v. RIVLIN CORPORATION, DEFENDANT.

Tax Court of New Jersey.

Formal Opinion May 25, 2007.

Attorney(s) appearing for the Case

Michael S. Garofalo, for plaintiff (Laddey, Clark & Ryan, attorneys).

James P. Fox, for defendant (Morris, Downing & Sherred, attorneys).

KUSKIN, J.T.C.

Plaintiff, Township of Wantage, appealed to the Tax Court from a judgment of the Sussex County Board of Taxation denying the imposition of rollback taxes on a portion of defendant's property. Plaintiff has moved for partial summary judgment limited to the issue of whether a portion of a tax lot, the balance of which qualifies for farmland assessment, can be subjected to rollback taxes. In addition to opposing plaintiff's motion, defendant has moved...

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