New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT
Section 18:15-3.4 - Representation as to use of land
Universal Citation: NJ Admin Code 18:15-3.4
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The application for farmland assessment must contain information to confirm that the land will continue to be actively devoted to agricultural or horticultural use from the date of the application to the end of the tax year for which application for farmland assessment is made.
(b) The assessor's office must make an on-site inspection of the land at least once every three years.
1. The required three year inspection cycle is a minimum requirement. In any year where the assessor is not assured that land is actively devoted to an agricultural or horticultural use, he or she shall perform as many on-site inspections as reasonably necessary to establish the eligibility of the land for the purpose of approving or disapproving the application for farmland assessment.
2. The municipality may impose a fee for an on-site inspection of not more than $ 25.00, except that inspection of contiguous and non-contiguous parcels of land under the same ownership are subject to a single $ 25.00 fee.
(c) A descriptive narrative for farm management units under seven acres must be included with the application for farmland assessment to assist the assessor in conducting on-site inspections. See N.J.A.C. 18:15-2.2(f).
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