New Jersey § 54:4-23.11 Area of land included

New Jersey Statutes

§ 54:4-23.11 — Area of land included

New Jersey § 54:4-23.11

Title 54TAXATION

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Bluebook

N.J. Stat. Ann. § 54:4-23.11 (2026).

Text

11.In determining the total area of land actively devoted to agricultural or horticultural use there shall be included the area of all land under barns, sheds, seasonal farm markets selling predominantly agricultural products, seasonal agricultural labor housing, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities, but land under and such additional land as may be actually used in connection with the farmhouse shall be excluded in determining such total area. L.1964,c.48,s.11; amended 1995,c.276,s.3.

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11. In determining the total area of land actively devoted to agricultural or horticultural use there shall be included the area of all land under barns, sheds, seasonal farm markets selling predominantly agricultural products, seasonal agricultural labor housing, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities, but land under and such additional land as may be actually used in connection with the farmhouse shall be excluded in determining such total area. L.1964,c.48,s.11; amended 1995,c.276,s.3.