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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-23.18: Location of contiguous land in more than one taxing district

           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.



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






Older versions of 54:4-23.18 (if available):



Court decisions that cite this statute: CLICK HERE.