New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 2 - PREPARATION OF LOCAL PROPERTY TAX LIST AND DUPLICATE
Section 18:12-2.5 - Separate line item for farm property assessment
Universal Citation: NJ Admin Code 18:12-2.5
Current through Register Vol. 56, No. 6, March 18, 2024
Where a portion of a farmland parcel is assessed under the Farmland Assessment Act of 1964 as "Farm (Qualified)," Class 3B, and another portion of the parcel is assessed as "Farm (Regular)," Class 3A, each portion must be shown on the tax list as a separate line item. All farm real property improvements should be included under classification 3A "Farm (Regular)."
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