N.J. Admin. Code § 18:15-2.8

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:15-2.8 - Supportive and subordinate woodland or wetlands presumption

(a) A woodland or wetlands piece of property is presumed to be supportive and subordinate woodland or wetlands when its area is equal to or less than the area of the farmland property qualifying for agricultural or horticultural uses other than the production for sale of trees and forest products, exclusive of Christmas trees.

(b) An owner claiming farmland assessment for a woodland or wetlands piece of property exceeding the amount set forth in (a) above as presumed to be supportive and subordinate woodland or wetlands, shall submit an explanation and additional proofs as the assessor may require to support the claim that such woodland or wetlands is supportive and subordinate.

Amended by 49 N.J.R. 118(b), effective 1/3/2017