N.J. Admin. Code § 18:15-4.4
Current through Register Vol. 56, No. 24, December 18, 2024
Land on which a farmhouse is located, together with such land area as may be devoted to lawns, flower gardens, shrubs, swimming pools, tennis courts, and like purposes related to the use and enjoyment of the farmhouse, are not considered to be in agricultural or horticultural use and, therefore, are valued, assessed, and taxed by the same standards, methods, and procedures as other taxable land in the taxing district.
N.J. Admin. Code § 18:15-4.4