New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT
Section 18:15-4.3 - Usable evidence
Universal Citation: NJ Admin Code 18:15-4.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The assessor, in addition to the use of his or her personal knowledge, judgment, and experience in determining the value of land in agricultural or horticultural use, shall also consider all the available evidence regarding the agricultural and horticultural capabilities of such land derived from soil survey data at:
1. Rutgers--The State University;
2. The National Cooperative Soil Survey;
and
3. The recommendations as to the
value of such land in the area as made by any county or Statewide committee
established to give advice concerning the administration of the Act, such as the
State Farmland Evaluation Committee.
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