New Jersey Statutes
§ 54:4-23.18 — Location of contiguous land in more than one taxing district
New Jersey § 54:4-23.18
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:4-23.18 (Location of contiguous land in more than one taxing district) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:4-23.18 (2026).
Text
Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the 5-acre minimum area requirement shall be determined on the basis of the total area of such land and not the area which is located in the particular taxing district. L.1964, c. 48, s. 18.
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Nearby Sections
15
§ 54:4-1
Property subject to taxation.§ 54:4-1.11
Procedures for administration of tax§ 54:4-1.12
Storage tank deemed real property§ 54:4-1.13
Short title§ 54:4-1.14
Findings, declarations§ 54:4-1.15
Definitions§ 54:4-1.16
Schedule for reducing assessment§ 54:4-1.2
Short title§ 54:4-1.3
Legislative findings and determinations§ 54:4-1.4
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:4-23.18, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A4-23.18.