New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 11 - SEPARATION OR SPLIT-OFF
Section 18:15-11.1 - Liability for roll-back taxes on land split-off
Universal Citation: NJ Admin Code 18:15-11.1
Current through Register Vol. 56, No. 18, September 16, 2024
The separation or split-off of a part of any land assessed under the Act, either by conveyance or other action of the owner, for a use other than agricultural or horticultural, subjects the separated or split-off land to liability for the roll-back taxes applicable. (See N.J.S.A. 54:4-23.16)
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