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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-23.15: Continuance of valuation, assessment and taxation under act
Continuance of valuation, assessment and taxation under this act shall depend upon continuance of the land in agricultural or horticultural use and compliance with the other requirements of this act and not upon continuance in the same owner of title to the land. Liability to the roll-back tax shall attach when a change in use of the land occurs but not when a change in ownership of the title takes place if the new owner continues the land in agricultural or horticultural use, under the conditions prescribed in this act.
L.1964, c. 48, s. 15.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-23.15 (if available):
Court decisions that cite this statute:
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