N.J. Admin. Code § 18:15-2.4

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:15-2.4 - Form FA-1 G.S.; signature; verification; income reporting

(a) The gross sales verification, Form FA-1 G.S., is to be filed by the owner of the land at the time the application for farmland assessment is made. In the case of multiple ownerships, except corporate co-owners, one of the owners may sign on behalf of the other co-owners, and such signer will be presumed to have authority to sign on behalf of the other owners. In the case of a corporate owner or owners, the full name of the corporation must be provided on the application, accompanied by the signature and title of the corporate officer authorized to sign the application on its behalf.

(b) In the case where a product from the farm will not be sold until after the August 1 filing deadline, the applicant must still provide the name(s) of the product(s), an estimate of the gross sales attributable to the product(s) and the date(s) when the product(s) will be sold.

(c) In reporting the activities and the acreage on which those activities occur, the applicant should not include non-income-producing acres, such as fallow acres, land sown with cover crops, appurtenant woodlands, and appurtenant wetlands. However, non-income-producing acres should be included in the section for total acreage despite not producing income themselves.

N.J. Admin. Code § 18:15-2.4

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