N.J.S.A. § 54:4-3.28.
Growing crops, trees, shrubs and vines not taxable before severance
No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal property or be taxed, and each assessment of real property shall be made at true value of said real property without regard to any enhancement in value of such real property because of any commercially planted and growing crops, trees, shrubs or vines while in the ground; provided, however, nothing herein contained shall prohibit the listing for taxation and the taxation of commercially planted and growing crops, trees, shrubs and vines, after severance from the ground.
L.1943, c. 63, p. 260, s. 1.
Source: view the official text
In this chapter (40 sections)
- 54:4-3.147. · Payments to be made quarterly, failure to pay; penalty
- 54:4-3.148. · Liability of owner for real property taxes on land
- 54:4-3.149. · No abatement granted for properties on which taxes are…
- 54:4-3.15 · Exemption of property used by veterans who sustained a…
- 54:4-3.151. · Findings, declarations relative to contaminated real…
- 54:4-3.152. · Definitions
- 54:4-3.154. · Ordinance providing for tax exemptions
- 54:4-3.156. · Financial agreement evidencing approved exemption
- 54:4-3.158 · Remedial action workplan
- 54:4-3.159 · Real property acquired by Meadowlands Conservation Trust…
- 54:4-3.160 · Resolution to provide property tax exemption for medical…
- 54:4-3.161 · Tenant rebate to medical dental practice, administration
- 54:4-3.18. · Exemption of turnpikes
- 54:4-3.19. · Exemption of metals in transit
- 54:4-3.20. · Exemption of personal property in storage
- 54:4-3.21. · Exemption of motor vehicles
- 54:4-3.24. · Exemption of property of certain young people's…
- 54:4-3.26. · Exemption of certain property of fraternal organizations
- 54:4-3.26a. · Exemption of property of fraternal organizations; date of…
- 54:4-3.27. · Exemption of property of certain volunteer aid and relief…
- 54:4-3.28. · Growing crops, trees, shrubs and vines not taxable before…
- 54:4-3.29. · Veterans' loans, exemption from taxation
- 54:4-3.3 · Exemption of public property
- 54:4-3.30 · Disabled veteran's exemption
- 54:4-3.30a · Exemption from taxation for certain tenants
- 54:4-3.31 · Filing of claim
- 54:4-3.32 · Return of certain taxes collected on exempt property
- 54:4-3.33 · "Dwelling house" defined
- 54:4-3.34. · "Total blindness" defined
- 54:4-3.35. · Exemption for residences of district supervisors of…
- 54:4-3.3a. · Real property acquired by state, state agency or state…
- 54:4-3.3b. · Date of commencement of exemption
- 54:4-3.3c. · Acquisition defined
- 54:4-3.3d. · Liability of state for taxes after acquisition
- 54:4-3.3e. · Jurisdiction over dispute
- 54:4-3.3f. · Inapplicability of act to taxes or payments in lieu of…
- 54:4-3.3g · Definitions relative to certain properties acquired by…
- 54:4-3.4. · Exemption of certain property of Passaic valley sewerage…
- 54:4-3.48. · Exemption of blast or radiation fallout shelters
- 54:4-3.49. · Definition