State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-4 > 54-4-23-13a

54:4-23.13a. Application deemed timely made      In any municipality in which a program of revaluation of all property in the municipality has been or shall be undertaken and completed in time to be reflected in the assessments for the next succeeding tax year but not in sufficient time to permit taxpayers to make applications prior to August 1 of the pretax year, or September 1 of the pretax year if an extension of filing time has been granted by the assessor under section 6 of P.L. 1964, c. 48 (C. 54:4-23.6), for the valuation, assessment and taxation of their lands for the ensuing tax year on the basis of being actively devoted to agricultural or horticultural use, any such application which has been or shall be filed with the assessor after August 1, and prior to December 1 of the pretax year, shall be deemed to have been timely made for the tax year next succeeding completion of the revaluation program, notwithstanding any provision to the contrary of P.L. 1964, c. 48 (C. 54:4-23.1 et seq.) or of any other law, and the taxes of any applicant whose lands qualify for valuation, assessment and taxation as lands actively devoted to agricultural or horticultural use shall be adjusted accordingly for the tax year commencing January 1 next succeeding completion of the revaluation program and credited or debited, as the case may be, against any taxes due or to become due on such lands.

    L. 1968, c. 455, s. 1; amended 1972,c.146,s.2; 1987,c.418,s.3.
 
54:4-23.13b.Notice of disallowance
1. Where an application for valuation hereunder has been filed by the owner of land within the time provided herein, the assessor of the taxing district in which such land is situated shall, on or before November 1 of the pretax year, forward to such owner a notice of disallowance by regular mail when a claim has been disallowed.  The assessor shall set forth in reason or reasons therefor together with a statement notifying the landowner of his right to appeal such determination to the county board of taxation on or before April 1  of the tax year.  Any appeal made pursuant to this section shall be governed by the procedures provided for appeals in R.S.54:3-21.

L.1970,c.237,s.1; amended 1995,c.276,s.6.
 
54:4-23.13c.Eligibility of land for certain use relative to livestock
8. If any application for valuation, assessment and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) made for the 1993 tax year or later, which was denied based on a determination that the use of land for breeding, boarding, raising, rehabilitating, training or grazing of livestock was not an agricultural use which met the eligibility requirements of section 3 of P.L.1964, c.48 (C.54:4-23.3), and for which an appeal was filed and which is resubmitted after the effective date of P.L.1995, c.276 and approved as a result of the amendments to section 3 of P.L.1964, c.48 (C.54:4-23.3) by section 1 of P.L.1995, c.276, and to section 5 of P.L.1964, c.48 (C.54:4-23.5) by section 2 of P.L.1995, c.276, the land for which the application was made shall be deemed to have been eligible for valuation, assessment, and taxation under P.L.1964, c.48 as of the first eligible tax year after the application, and the taxing district shall make retroactive payments to the landowner in the amount of the taxes paid which were in excess of the amount payable if taxed under P.L.1964, c.48.

L.1995,c.276,s.8.