New Jersey § 13:1B-15.142 Assessment and taxation

New Jersey Statutes

§ 13:1B-15.142 — Assessment and taxation

New Jersey § 13:1B-15.142

Title 13CONSERVATION AND DEVELOPMENT--PARKS AND RESERVATIONS

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Bluebook

N.J. Stat. Ann. § 13:1B-15.142 (2026).

Text

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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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.