New Jersey § 54:4-23.2 Value of land actively devoted to agricultural or horticultural  use

New Jersey Statutes

§ 54:4-23.2 — Value of land actively devoted to agricultural or horticultural use

New Jersey § 54:4-23.2

Title 54TAXATION

This text of New Jersey § 54:4-23.2 (Value of land actively devoted to agricultural or horticultural use) 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. § 54:4-23.2 (2026).

Text

For general property tax purposes, the value of land, not less than 5 acres in area, which is actively devoted to agricultural or horticultural use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has for agricultural or horticultural use. L.1964, c. 48, s. 2.

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For general property tax purposes, the value of land, not less than 5 acres in area, which is actively devoted to agricultural or horticultural use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has for agricultural or horticultural use. L.1964, c. 48, s. 2.