New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT
Section 18:15-3.5 - Additional proof may be required by the assessor
Universal Citation: NJ Admin Code 18:15-3.5
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Each assessor may at any time require the submission of such additional proof as necessary to establish the right of an applicant to farmland assessment.
(b) The applicant, on request of the assessor, shall furnish proof of all the prerequisites necessary to show the land is eligible for farmland assessment, such as:
1. Unified title or single ownership;
2. Description;
3. Area;
4. Agricultural and horticultural uses;
5. Substantiated evidence of sufficient gross sales of agricultural or horticultural products to meet the minimum requirements for qualification;
6. Fees received for boarding, rehabilitating, or training livestock; and
7. Proof of enrollment and payments in an approved soil conservation program from an agency of the Federal government.
(c) Each owner shall immediately inform the assessor when land being assessed under the Act is applied to a use other than agricultural or horticultural.
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