2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-23.7A - Definitions Applicable To C.54:4-23.7a And C.54:4-23.7b.
54:4-23.7a Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.
9.As used in this section and section 10 of P.L.2009, c.256 (C.54:4-23.7a and C.54:4-23.7b):
"Forest stewardship plan" means a plan prepared and implemented by an owner of forest land, and approved by the Department of Environmental Protection, pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31).
"Owner" means an owner of forest land.
"Woodland management plan" means a plan prepared and implemented by an owner of forest land or woodland pursuant to section 3 of the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.3) and any rule or regulation adopted pursuant thereto.
L.2009, c.256, s.9.
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