N.J.S.A. § 54:4-23.2.
Value of land actively devoted to agricultural or horticultural use
For general property tax purposes, the value of land, not less than 5 acres in area, which is actively devoted to agricultural or horticultural use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has for agricultural or horticultural use.
L.1964, c. 48, s. 2.
Source: view the official text
In this chapter (40 sections)
- 54:4-9.1. · Tangible personal property not used in business other than…
- 54:4-9.2. · Tangible household property and personal effects;…
- 54:4-9.3. · Limitations; increase in taxable value; determination and…
- 54:4-10. · Guardians and representatives; assessments in name of;…
- 54:4-12. · Assessor; duties; ascertain persons and property taxable
- 54:4-13. · Refusal of person to be sworn or answer; penalty
- 54:4-16. · Assessor empowered to examine under oath
- 54:4-17. · Oath; form and content
- 54:4-20. · Exemption of personal property of life insurance companies…
- 54:4-23 · Assessment of real property; conditions for reassessment
- 54:4-23.1. · Short title
- 54:4-23.10. · Determination of true value of land for purposes of state…
- 54:4-23.13. · Determination of eligibility of land for valuation,…
- 54:4-23.14 · Application form; contents; violations, penalties
- 54:4-23.14a · Internet-based application portal, application for…
- 54:4-23.15. · Continuance of valuation, assessment and taxation under…
- 54:4-23.15a. · Mailing of form to claim continuance of valuation,…
- 54:4-23.16. · Separation or split off of part of land
- 54:4-23.18. · Location of contiguous land in more than one taxing…
- 54:4-23.19. · Tax list and duplicate; factual details
- 54:4-23.2. · Value of land actively devoted to agricultural or…
- 54:4-23.20 · State Farmland Evaluation Committee
- 54:4-23.21. · Rules and regulations; forms
- 54:4-23.22. · Partial invalidity
- 54:4-23.23. · Applicability to tax year 1965 and subsequent tax years
- 54:4-23.24. · Residential property rezoned into commercial or…
- 54:4-23.3 · Agricultural use of land
- 54:4-23.3a. · Application; review for compliance
- 54:4-23.3b. · Disqualification
- 54:4-23.3c · Land use for taxation purposes
- 54:4-23.3d · Development of guidelines for certain agricultural,…
- 54:4-23.3e · Land used not considered in agricultural, horticultural use
- 54:4-23.4 · Land deemed in horticultural use
- 54:4-23.5 · Land deemed actively devoted to agricultural,…
- 54:4-23.6. · Qualifications for valuation, assessment, taxation
- 54:4-23.7 · Considerations of assessor in valuing land
- 54:4-23.7a · Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
- 54:4-23.7b · Provision of plan with application
- 54:4-23.8. · Determination of amount of rollback taxes
- 54:4-23.9. · Procedure for assessment, collection, payment, etc., of…