Section 54:4-23.4 - Land deemed in horticultural useLand shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the Federal Government.
For the purposes of this section and P.L. 1964, c.48 (C.54:4-23.1 et seq.):
(1) horticultural use shall also include biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of P.L. 2009, c. 213(C.4:1C-32.4 et al.), as applicable, and the rules and regulations adopted therefor; and(2) "biomass" means an agricultural crop, crop residue, or agricultural byproduct that is cultivated, harvested, or produced on the farm, or directly obtained from a farm where it was cultivated, harvested, or produced, and which can be used to generate energy in a sustainable manner, except with respect to preserved farmland, "biomass" means the same as that term is defined in section 1 of P.L. 2009, c. 213(C.4:1C-32.4).Amended by L. 2009, c. 213,s. 8, eff. 1/16/2010. L. 2009, c. 213,s. 9, states, "This act shall take effect immediately, except that sections 4, 7, and 8 of this act shall be applicable to tax years commencing after the date of enactment of this act."