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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-23.16: Separation or split off of part of land
Separation or split off of a part of the land which is being valued, assessed and taxed under this act, either by conveyance or other action of the owner of such land, for a use other than agricultural or horticultural, shall subject the land so separated to liability for the roll-back taxes applicable thereto, but shall not impair the right of the remaining land to continuance of valuation, assessment and taxation hereunder, provided it meets the 5-acre minimum requirement and such other conditions of this act as may be applicable.
L.1964, c. 48, s. 16.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-23.16 (if available):
Court decisions that cite this statute:
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