New Jersey Statutes
§ 54:4-23.10 — Determination of true value of land for purposes of state school aid and determining apportionment valuation
New Jersey § 54:4-23.10
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:4-23.10 (Determination of true value of land for purposes of state school aid and determining apportionment valuation) 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. § 54:4-23.10 (2026).
Text
The Director of the Division of Taxation in equalizing the value of land assessed and taxed under this act for the purposes of State school aid, and each county board of taxation in equalizing such land for the purposes of determining the "apportionment valuation" under section 54:4-49 of the Revised Statutes, shall determine the true value of such land on the basis of its agricultural or horticultural use. The director shall promulgate rules and regulations to effectuate the purposes of this section. L.1964, c. 48, s. 10.
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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 § 54:4-23.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A4-23.10.