New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 13 - CONTIGUOUS LAND IN MORE THAN ONE TAXING DISTRICT
Section 18:15-13.1 - Determination of minimum area requirement

Universal Citation: NJ Admin Code 18:15-13.1
Current through Register Vol. 56, No. 18, September 16, 2024

Where contiguous land in agricultural or horticultural use and in single ownership is located in more than one taxing district, compliance with the five acre minimum area requirement is determined on the basis of the total area of such land and not merely the area of the part which is located in the particular taxing district.

Example:

An application for farmland assessment covers 15 contiguous acres of land in agricultural use in single ownership; three acres are in taxing district A, the remaining 12 acres are in taxing district B. The three acres in taxing district A are deemed to meet the five-acre minimum area requirement, since it is the aggregate contiguous area, in single ownership, that determines area eligibility in such case, and not merely the area of the portion located in the individual taxing district. (See N.J.A.C. 18:15-3.2(c) )

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