New Jersey § 54:4-3.28 Growing crops, trees, shrubs and vines not taxable before severance

New Jersey Statutes

§ 54:4-3.28 — Growing crops, trees, shrubs and vines not taxable before severance

New Jersey § 54:4-3.28

Title 54TAXATION

This text of New Jersey § 54:4-3.28 (Growing crops, trees, shrubs and vines not taxable before severance) 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. § 54:4-3.28 (2026).

Text

No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal property or be taxed, and each assessment of real property shall be made at true value of said real property without regard to any enhancement in value of such real property because of any commercially planted and growing crops, trees, shrubs or vines while in the ground; provided, however, nothing herein contained shall prohibit the listing for taxation and the taxation of commercially planted and growing crops, trees, shrubs and vines, after severance from the ground. L.1943, c. 63, p. 260, s. 1.

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No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal property or be taxed, and each assessment of real property shall be made at true value of said real property without regard to any enhancement in value of such real property because of any commercially planted and growing crops, trees, shrubs or vines while in the ground; provided, however, nothing herein contained shall prohibit the listing for taxation and the taxation of commercially planted and growing crops, trees, shrubs and vines, after severance from the ground. L.1943, c. 63, p. 260, s. 1.