TAXATION | ENVIRONMENTAL LAW | LAND USE AND PLANNING

35-5-4649 New Jersey Turnpike Authority v. Township of Monroe, Tax Ct. (Sundar, J.T.C.) (15 pp.) Plaintiff purchased the subject property as part of its mitigation obligation to the New Jersey Department of Environmental Protection since it had disturbed environmentally protected lands in connection with a Turnpike widening project. N.J.S.A. 54:4-23.8 imposes a roll-back tax “[w]hen land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of [the Farmland Assessment Act], is applied to a use other than agricultural or horticultural.” However, land “acquired by,” among others, “the State” or “a local government unit” for “recreation and conservation purposes” is excepted from the rollback imposition. The court found that plaintiff is not a “local government unit” as that term is defined in the implementing statutes, and therefore, is not exempt from the rollback imposition. Both parties’ summary judgment motions are denied but parties are directed to file supplemental briefs on whether plaintiff can be considered “the State” for purposes of the rollback exemption under N.J.S.A. 54:4-23.8. [Decided Feb. 14, 2014.] [Approved for publication Oct. 10, 2014.]

FEDERAL COURT CASES