Environmental Protection Dep't v. Franklin Tp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that case law “establish[es] that property acquired by a state agency otherwise entitled to an exemption from taxation is not immune from the imposition of rollback taxes once a change in use has occurred.”
• failure to file farmland assessment applications does not trigger rollback taxes; rollback hinges on change of use and not on filing of application forms

Source: CourtListener parenthetical corpus (CC0).