New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT
Section 18:15-4.1 - Value defined
Universal Citation: NJ Admin Code 18:15-4.1
Current through Register Vol. 56, No. 18, September 16, 2024
The term "value," when applied to land qualifying for farmland assessment, means the value such land has for agricultural or horticultural use, as determined in accordance with the provisions of the Act.
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