New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT
Section 18:15-2.7 - Additional conditions to be fulfilled by an owner of woodland that is devoted exclusively to the production for sale of trees and forest products other than Christmas trees and that is not appurtenant woodland
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The owner of land that is devoted exclusively to the production for sale of trees and forest products, other than Christmas trees, and that is not appurtenant woodland shall annually submit to the assessor, in addition to a completed and timely filed application for farmland assessment (Form FA-1) and gross sales verification form (Form FA-1 G.S.), the following information:
(b) The activities and practices listed on Form WD-1 must be completed by the end of the calendar year.
(c) If the documents set forth in (a) above are not submitted annually to the assessor, the application will be denied and such land will not be considered to be in agricultural use.
(d) The assessor shall not approve an application that includes woodland that is not appurtenant woodland until a woodland management plan has been prepared and approved by the State Forester and the owner has managed the woodland in accordance with the approved plan for at least the two successive years immediately preceding the tax year for which valuation, assessment, and taxation under the Farmland Assessment Act is requested.