2016 New Jersey Revised Statutes
Title 13 - Conservation And Development--parks And Reservations
Section 13:1B-15.142 - Assessment And Taxation
13:1B-15.142. Assessment and taxation
The access covenant for recreational purposes shall not affect the assessment and taxation of agricultural land which is taxed pursuant to the "Farmland Assessment Act of 1964," P.L. 1964, c. 48 (C. 54:4-23.1 et seq.), nor shall it affect the assessment and taxation of vacant land or agricultural land which is not taxed pursuant to the "Farmland Assessment Act of 1964."
L.1983, c. 560, s. 10, eff. Jan. 17, 1984.
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