N.J. Admin. Code § 18:12-2.5
Current through Register Vol. 56, No. 9, May 6, 2024
Where a portion of a farmland parcel is assessed under the Farmland Assessment Act of 1964 as "Farm (Qualified)," Class 3B, and another portion of the parcel is assessed as "Farm (Regular)," Class 3A, each portion must be shown on the tax list as a separate line item. All farm real property improvements should be included under classification 3A "Farm (Regular)."
N.J. Admin. Code § 18:12-2.5