13:1B-15.142. Assessment and taxation
70 words·~1 min read·
/nj/title-13/chapter-1b/13-1b-15-142·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.