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. 6, March 18, 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.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
