New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 8 - CHANGE OF USE
Section 18:15-8.3 - Effect of additional assessment on roll-back taxes
Universal Citation: NJ Admin Code 18:15-8.3
Current through Register Vol. 56, No. 6, March 18, 2024
The imposition of an additional assessment for the tax year, under N.J.S.A. 54:4-23.13 by reason of a change in use between October 1 and December 31 of the pre-tax year, does not affect the imposition of the roll-back taxes, if any, under the roll-back provisions set forth in N.J.S.A. 54:4-23.8.
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