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).

Cited by

15 cases in this archive cite this case.

• Varsolona v. Breen Capital Services Corp.
  Supreme Court of New Jersey· 2004-07-28· cited 43×
• FMC Stores Co. v. Boro. of Morris Plains
  New Jersey Superior Court App Division· 1984-08-02· cited 42×
• State v. Township of Union
  New Jersey Superior Court App Division· 1983-05-05· cited 12×
• Franklin Township v. State
  New Jersey Tax Court· 1984-07-27· cited 11×
• Parks v. Johnson Motor Lines
  New Jersey Superior Court App Division· 1978-01-30· cited 9×
• Corporate Property Investors v. Director, Division of Taxation
  New Jersey Tax Court· 1994-04-20· cited 8×
• South Brunswick Township v. Bellemead Development Corp.
  New Jersey Tax Court· 1987-01-05· cited 8×
• Angelini v. Township of Upper Freehold
  New Jersey Tax Court· 1987-01-13· cited 5×
• Grand Chester Associates v. Taxation Division Director
  New Jersey Tax Court· 1984-03-16· cited 4×
• Alpha-Bella VI, Inc. v. Clinton Township
  New Jersey Tax Court· 1995-05-05· cited 3×
• Wilson v. Hopewell Township
  New Jersey Tax Court· 2006-07-19· cited 3×
• Board of Education v. Eckert
  New Jersey Superior Court App Division· 2003-06-17· cited 2×
• Alexandria Township v. Orban
  New Jersey Tax Court· 2004-05-04· cited 2×
• S.J. Associates, Ltd. v. East Windsor Township
  New Jersey Tax Court· 1985-12-31· cited 2×
• Township of Franklin v. State
  New Jersey Tax Court· 1986-11-07· cited 2×

Cites

24 cases in this archive are cited by this case; the 20 most cited are listed.

• Judson v. Peoples Bank & Trust Co. of Westfield
  Supreme Court of New Jersey· 1954-12-13· cited 808×
• Brewer v. Porch
  Supreme Court of New Jersey· 1969-01-20· cited 204×
• Princeton University Press v. Borough of Princeton
  Supreme Court of New Jersey· 1961-06-30· cited 189×
• In Re the Closing of Jamesburg High School
  Supreme Court of New Jersey· 1980-07-25· cited 153×
• Boys' Club of Clifton, Inc. v. Township of Jefferson
  Supreme Court of New Jersey· 1977-03-01· cited 109×
• City of East Orange v. TP. OF LIVINGSTON
  New Jersey Superior Court App Division· 1968-08-01· cited 61×
• The CITY OF EAST ORANGE v. Township of Livingston
  Supreme Court of New Jersey· 1969-06-02· cited 58×
• Switz v. Kingsley
  Supreme Court of New Jersey· 1962-06-25· cited 56×
• Duke Power Co. v. Patten
  Supreme Court of New Jersey· 1955-11-21· cited 46×
• Tp. of Andover v. Kymer
  New Jersey Superior Court App Division· 1976-03-29· cited 45×
• Prospect Hill Apts. v. Borough of Flemington
  New Jersey Superior Court App Division· 1979-11-26· cited 36×
• New Jersey Turnpike Authority v. Township of Washington
  Supreme Court of New Jersey· 1977-05-11· cited 36×
• Urban Farms, Inc. v. Township of Wayne
  New Jersey Superior Court App Division· 1978-04-21· cited 33×
• Green Pond Corp. v. Township of Rockaway
  New Jersey Tax Court· 1981-02-26· cited 26×
• Julius Roehrs Co. v. DIV. OF TAX APPEALS, DEPT. OF TREASURY
  Supreme Court of New Jersey· 1954-11-22· cited 24×
• New Jersey Turnpike Authority v. Township of Washington
  New Jersey Superior Court App Division· 1975-12-04· cited 16×
• Borough of Califon v. Stonegate Properties, Inc.
  New Jersey Tax Court· 1981-02-03· cited 14×
• Boyd v. Marini
  New Jersey Superior Court App Division· 1975-01-29· cited 13×
• City of Newark v. Essex County Bd. of Taxation
  New Jersey Superior Court App Division· 1970-04-15· cited 12×
• Downing v. Stewart
  New Jersey Superior Court App Division· 1964-10-07· cited 9×