N.J. Admin. Code § 18:15-2.12
Current through Register Vol. 56, No. 11, June 3, 2024
Section 18:15-2.12 - Notice of compliance or noncompliance by the Commissioner(a) On or before October 31 of the pre-tax year, the Commissioner shall notify the assessor in writing of the results of his or her review stating whether the requirements of N.J.S.A. 54:4-23.3(a) have been satisfied by the applicant.(b) If the Commissioner determines the applicant has not satisfied such requirements, he or she shall indicate the reasons for his or her finding of noncompliance and shall indicate the date of last inspection of the land as prescribed under N.J.A.C. 18:15-2.13.(c) The assessor shall disapprove the application determined to be in noncompliance and transmit a notice of disallowance to the landowner as provided under N.J.A.C. 18:15-3.6 and N.J.S.A. 54:4-23.13b.(d) If the Commissioner determines the applicant has satisfied such requirements, he or she shall indicate the date of the last inspection of the land as prescribed under N.J.A.C. 18:15-2.13 and N.J.S.A. 54:4-23.3a(b).(e) The assessor, after receipt of a notice of compliance, shall approve or disapprove the application in accordance with his or her determination as to whether the property is otherwise qualified for farmland assessment.(f) If the Commissioner does not give timely notice to the assessor of his or her findings of compliance or noncompliance, the assessor may approve or disapprove the application as in the case of other applications not subject to the additional conditions as noted under N.J.A.C. 18:15-2.7.N.J. Admin. Code § 18:15-2.12
Amended by 49 N.J.R. 118(b), effective 1/3/2017