N.J. Admin. Code § 18:15-5.1
Current through Register Vol. 56, No. 11, June 3, 2024
The taxable or assessed value of land qualifying for farmland assessment is its value in agricultural or horticultural use as determined by the Farmland Evaluation Committee or the assessor's alternate standards as approved by the Director of the Division of Taxation pursuant to N.J.A.C. 18:15-14.6.
N.J. Admin. Code § 18:15-5.1