54:4-23.2 - Value of land actively devoted to agricultural or horticulturalĀ use
54:4-23.2.Ā Value of land actively devoted to agricultural or horticulturalĀ use
For general property tax purposes, the value of land, not less than 5 acresĀ in area, which is actively devoted to agricultural or horticultural use andĀ which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has forĀ agricultural or horticultural use.
L.1964, c. 48, s. 2.
Ā
For general property tax purposes, the value of land, not less than 5 acresĀ in area, which is actively devoted to agricultural or horticultural use andĀ which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has forĀ agricultural or horticultural use.
L.1964, c. 48, s. 2.
Ā
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