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N.J.S.A. § 54:4-23.3b.

Disqualification

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.us
Summarize

Land used exclusively for the production of trees and forest products, other than Christmas trees, and previously deemed to be in agricultural use under section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the owner of which fails to meet the additional conditions imposed by this amendatory and supplementary act during the first tax year next following implementation of this act, is not subject to the rollback tax because of disqualification under this amendatory and supplementary act, but shall be treated as land for which an annual application has not been submitted.

L. 1986, c. 201, s. 4, eff. Aug. 1, 1987.

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In this chapter (40 sections)
  1. 54:4-20. · Exemption of personal property of life insurance companies…
  2. 54:4-23 · Assessment of real property; conditions for reassessment
  3. 54:4-23.1. · Short title
  4. 54:4-23.10. · Determination of true value of land for purposes of state…
  5. 54:4-23.13. · Determination of eligibility of land for valuation,…
  6. 54:4-23.14 · Application form; contents; violations, penalties
  7. 54:4-23.14a · Internet-based application portal, application for…
  8. 54:4-23.15. · Continuance of valuation, assessment and taxation under…
  9. 54:4-23.15a. · Mailing of form to claim continuance of valuation,…
  10. 54:4-23.16. · Separation or split off of part of land
  11. 54:4-23.18. · Location of contiguous land in more than one taxing…
  12. 54:4-23.19. · Tax list and duplicate; factual details
  13. 54:4-23.2. · Value of land actively devoted to agricultural or…
  14. 54:4-23.20 · State Farmland Evaluation Committee
  15. 54:4-23.21. · Rules and regulations; forms
  16. 54:4-23.22. · Partial invalidity
  17. 54:4-23.23. · Applicability to tax year 1965 and subsequent tax years
  18. 54:4-23.24. · Residential property rezoned into commercial or…
  19. 54:4-23.3 · Agricultural use of land
  20. 54:4-23.3a. · Application; review for compliance
  21. 54:4-23.3b. · Disqualification
  22. 54:4-23.3c · Land use for taxation purposes
  23. 54:4-23.3d · Development of guidelines for certain agricultural,…
  24. 54:4-23.3e · Land used not considered in agricultural, horticultural use
  25. 54:4-23.4 · Land deemed in horticultural use
  26. 54:4-23.5 · Land deemed actively devoted to agricultural,…
  27. 54:4-23.6. · Qualifications for valuation, assessment, taxation
  28. 54:4-23.7 · Considerations of assessor in valuing land
  29. 54:4-23.7a · Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
  30. 54:4-23.7b · Provision of plan with application
  31. 54:4-23.8. · Determination of amount of rollback taxes
  32. 54:4-23.9. · Procedure for assessment, collection, payment, etc., of…
  33. 54:4-23a. · Single family dwelling; date of addition to assessment…
  34. 54:4-23b · Inspections of real property for purposes of reassessment
  35. 54:4-23c · Rules, regulations
  36. 54:4-24. · Assessor's list; form and content
  37. 54:4-25. · Tract lying between two districts; how assessed
  38. 54:4-26. · Assessor to follow forms and methods prescribed by director
  39. 54:4-27. · Exempt property listed separately
  40. 54:4-28. · Assessments by block system and house number
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