N.J. Admin. Code § 18:15-11.1
Current through Register Vol. 56, No. 11, June 3, 2024
The separation or split-off of a part of any land assessed under the Act, either by conveyance or other action of the owner, for a use other than agricultural or horticultural, subjects the separated or split-off land to liability for the roll-back taxes applicable. (See N.J.S.A. 54:4-23.16 )
N.J. Admin. Code § 18:15-11.1