N.J. Admin. Code § 18:15-7.1
Current through Register Vol. 56, No. 9, May 6, 2024
When land that is in agricultural or horticultural use and is being assessed under the Act is applied to a use other than agricultural or horticultural, the land becomes ineligible for farmland assessment and it is subject to additional taxes, referred to as roll-back taxes.
N.J. Admin. Code § 18:15-7.1