New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 7 - ROLL-BACK TAXES
- Section 18:15-7.1 - When applicable
- Section 18:15-7.2 - Liability attaches on land use change
- Section 18:15-7.3 - Amount; computation
- Section 18:15-7.4 - Tax years applicable
- Section 18:15-7.5 - Change in use when land not assessed under the Act
- Section 18:15-7.6 - Procedure for assessment, collection, apportionment, and payment of roll-back taxes
- Section 18:15-7.7 - Due date
- Section 18:15-7.8 - Lien date
- Section 18:15-7.9 - Review of judgment of county board of taxation
- Section 18:15-7.10 - Tax years when procedures applicable
- Section 18:15-7.11 through 18:15-7.14 - Reserved
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