New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 14 - STATE FARMLAND EVALUATION COMMITTEE
Section 18:15-14.5 - Effect of assessor

While values recommended by this Committee for the several classifications of land in agricultural or horticultural use in the various areas of the State are not binding upon the assessor, he or she is required by Section 7 of the Act to "... consider available evidence of agricultural and horticultural capability derived from the soil survey data at Rutgers --The State University, the National Cooperative Soil Survey and the recommendations of value of such land as made by any county or state-wide committee which may be established to assist the assessor...," in determining the value of such land for assessment purposes under the Act.