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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-23.11: Area of land included

           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 marketsselling 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.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:4-23.11 (if available):



Court decisions that cite this statute: CLICK HERE.