A property owner only needs to apply for a farmland tax assessment in the year he’s seeking that assessment, not prior years, the New Jersey Tax Court held.
The plain words of the law didn’t require Re So Landco LLC to have also applied for the two tax years prior; rather, in order to qualify for the assessment the company only needed to have used the land for agricultural or horticultural purposes for those two years, the March 14 unpublished opinion said.
- The Township of West Deptford, N.J., wrongly denied Re So Landco’s application on those grounds, which was also ...
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