2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-23.18 - Location Of Contiguous Land In More Than One Taxing District

NJ Rev Stat § 54:4-23.18 (2016) What's This?

54:4-23.18. Location of contiguous land in more than one taxing district
Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the 5-acre minimum area requirement shall be determined on the basis of the total area of such land and not the area which is located in the particular taxing district.

L.1964, c. 48, s. 18.


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