New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT
Section 18:15-2.1 - Persons required to file
Universal Citation: NJ Admin Code 18:15-2.1
Current through Register Vol. 56, No. 18, September 16, 2024
In order that land in agricultural or horticultural use may be assessed under the Act, the landowner must file an application Form FA-1 requesting such assessment and Form FA-1 G.S. to verify gross sales with the assessor of the taxing district in which such land is situated on or before August 1 of the pre-tax year. For contiguous lands straddling more than one taxing district, see N.J.S.A. 54:4-23.18.
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