reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-23.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.8 - Determination of amount of rollback taxes

54:4-23.8. Determination of amount of rollback taxes  8. When land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of P.L.1964, c.48 (C.54:4-23.1 et seq.), is applied to a use other than agricultural or horticultural, it shall be subject to additional taxes, hereinafter referred to as roll-back taxes, in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the land been valued, assessed and taxed as other land in the taxing district, in the current tax year (the year of change in use) and in such of the two tax years immediately preceding, in which the land was valued, assessed and taxed as herein provided. If the tax year in which a change in use of the land occurs, the land was not valued, assessed and taxed under P.L.1964, c.48 (C.54:4-23.1 et seq.), then such land shall be subject to roll-back taxes for such of the two tax years, immediately preceding, in which the land was valued, assessed and taxed hereunder. Notwithstanding the provisions of any law, rule, or regulation to the contrary, land which is valued, assessed and taxed under the provisions of P.L.1964, c.48 (C.54:4-23.1 et seq.) and is acquired by the State, a local government unit, a qualifying tax exempt nonprofit organization, or the Palisades Interstate Park Commission for recreation and conservation purposes shall not be subject to roll-back taxes. As used in this section, "acquired," "local government unit," "qualifying tax exempt nonprofit organization," and "recreation and conservation purposes" mean the same as those terms are defined pursuant to section 3 of P.L.1999, c.152 (C.13:8C-3). In determining the amounts of the roll-back taxes chargeable on land which has undergone a change in use, the assessor shall for each of the roll-back tax years involved, ascertain: (a) The full and fair value of such land under the valuation standard applicable to other land in the taxing district; (b) The amount of the land assessment for the particular tax year by multiplying such full and fair value by the county percentage level, as determined by the county board of taxation in accordance with section 3 of P.L.1960, c.51 (C.54:4-2.27); (c) The amount of the additional assessment on the land for the particular tax year by deducting the amount of the actual assessment on the land for that year from the amount of the land assessment determined under (b) hereof; and (d) The amount of the roll-back tax for that tax year by multiplying the amount of the additional assessment determined under (c) hereof by the general property tax rate of the taxing district applicable for that tax year. L.1964,c.48,s.8; amended 1970, c.243, s.2; 1999, c.152, s.57; 2001, c.312, s.2.
NJ Rev Stat § 54:4-23.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes

54:4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxes  The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section 8, the attachment of the lien for such taxes, and the right of a taxing district, owner or other interested party to review any judgment of the county board of taxation affecting such roll-back taxes, shall be governed by the procedures provided for the assessment and taxation of omitted property under chapter 413 of the laws of 1947. Such procedures shall apply to each tax year for which roll-back taxes may be imposed, notwithstanding the limitation prescribed in section 1 of said chapter respecting the periods for which omitted property assessments may be imposed. L.1964, c. 48, s. 9.
NJ Rev Stat § 54:4-23.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation

54:4-23.10. Determination of true value of land for purposes of state school aid and determining apportionment valuation  The Director of the Division of Taxation in equalizing the value of land assessed and taxed under this act for the purposes of State school aid, and each county board of taxation in equalizing such land for the purposes of determining the "apportionment valuation" under section 54:4-49 of the Revised Statutes, shall determine the true value of such land on the basis of its agricultural or horticultural use. The director shall promulgate rules and regulations to effectuate the purposes of this section. L.1964, c. 48, s. 10.
NJ Rev Stat § 54:4-23.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.11 - Area of land included

54:4-23.11. Area of land included  11. In determining the total area of land actively devoted to agricultural or horticultural use there shall be included the area of all land under barns, sheds, seasonal farm markets selling predominantly agricultural products, seasonal agricultural labor housing, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities, but land under and such additional land as may be actually used in connection with the farmhouse shall be excluded in determining such total area. L.1964,c.48,s.11; amended 1995,c.276,s.3.
NJ Rev Stat § 54:4-23.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.12 - Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations

54:4-23.12. Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations  12. a. All structures, which are located on land in agricultural or horticultural use and the farmhouse and the land on which the farmhouse is located, together with the additional land used in connection therewith, shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable structures and other land in the taxing district, regardless of the fact that the land is being valued, assessed and taxed pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.); provided, however, that the term "structures" shall not include "single-use agricultural or horticultural facilities." As used in this act, "single-use agricultural or horticultural facility" means property employed in farming operations and commonly used for either storage or growing, which is designed or constructed so as to be readily dismantled and is of a type which can be marketed or sold separately from the farmland and buildings and shall include, but not be limited to, temporary demountable plastic covered framework made up of portable parts with no permanent understructures or related apparatus, commonly known as seed starting plastic greenhouses, or other readily dismantled silos, greenhouses, grain bins, manure handling equipment, and impoundments, but shall not include a structure that encloses a space within its walls used for housing, shelter, or working, office or sales space, whether or not removable. b. The Director of the Division of Taxation shall adopt, in consultation with the Secretary of Agriculture and in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), rules and regulations establishing criteria for the assessment of all farm structures. L.1964,c.48,s.12; amended 1979,c.70; 1993,c.251; 1995,c.276,s.4.
NJ Rev Stat § 54:4-23.13b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.13b - Notice of disallowance

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.
NJ Rev Stat § 54:4-23.13c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.13c - Eligibility of land for certain use relative to livestock

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.
NJ Rev Stat § 54:4-23.15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.15 - Continuance of valuation, assessment and taxation under act

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.
NJ Rev Stat § 54:4-23.15a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement

54:4-23.15a. Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement  On or before July 1 the assessor shall mail to each taxpayer whose land has been valued, assessed, and taxed for the then current tax year pursuant to the "Farmland Assessment Act of 1964" a copy of the form prescribed to claim a continuance of valuation, assessment and taxation under such act for the succeeding tax year together with a notice that the completed form is required to be filed with the assessor on or before August 1. The failure of any taxpayer to receive a form for claiming continuance of a farmland assessment shall not relieve him of the requirement to claim and establish his right thereto as required by law. L.1971, c. 400, s. 1, eff. Jan. 10, 1972.
NJ Rev Stat § 54:4-23.16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.16 - Separation or split off of part of land

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.
NJ Rev Stat § 54:4-23.18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.18 - Location of contiguous land in more than one taxing district

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.
NJ Rev Stat § 54:4-23.19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.19 - Tax list and duplicate; factual details

54:4-23.19. Tax list and duplicate; factual details  The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed and taxed under this act shall be the same as those set forth by the assessor with respect to other taxable property in the taxing district. L.1964, c. 48, s. 19.
NJ Rev Stat § 54:4-23.20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.20 - State Farmland Evaluation Committee.

54:4-23.20 State Farmland Evaluation Committee.  20. a. There is hereby created a State Farmland Evaluation Committee, the members of which shall be the Director of the Division of Taxation; the Dean of the College of Agriculture, Rutgers, The State University; the Secretary of Agriculture; a municipal tax assessor, county assessor, or county tax administrator, who shall be appointed by the Governor with the advice and consent of the Senate; and a farmer who is a current or former member of the State Board of Agriculture, who shall be appointed by the Governor with the advice and consent of the Senate. Each appointed member shall serve for a term of three years and may be appointed to successive terms. b. The committee shall meet from time to time on the call of the Secretary of Agriculture or the Director of the Division of Taxation and annually determine and publish a range of values for each of the several classifications of land in agricultural and horticultural use in the various areas of the State. The committee shall determine the ranges in fair value of such land based upon its productive capabilities when devoted to agricultural or horticultural uses. In making these annual determinations of value, the committee shall consider available evidence of agricultural or horticultural capability derived from the soil survey at Rutgers, The State University, the National Co-operative Soil Survey, and such other evidence of value of land devoted exclusively to agricultural or horticultural uses as it may in its judgment deem pertinent. On or before October 1 of each year, the committee shall make these ranges of fair value available to the assessing authority in each of the taxing districts in which land in agricultural and horticultural use is located. c. The committee shall also conduct the review, required every three years, or sooner at the call of the Secretary of Agriculture or the Director of the Division of Taxation, of the minimum gross sales, payments, fees, and imputed income requirements, and anticipated yearly gross sales, payments, fees, and imputed income requirements, in order for land which is actively devoted to agricultural or horticultural use to be eligible for valuation, assessment and taxation under the provisions of P.L.1964, c.48 (C.54:4-23.1 et seq.), as prescribed by section 5 of P.L.1964, c.48 (C.54:4-23.5), and may raise the amounts of those minimums to such levels as the committee determines appropriate as authorized pursuant to section 5 of P.L.1964, c.48. d. Within one year after the date of enactment of P.L.2013, c.43 (C.54:4-23.3d et al.), and every five years thereafter, the committee shall review the application form or forms for valuation, assessment and taxation of land in agricultural or horticultural use pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.), and provide any recommendations the committee may have thereon to the Director of the Division of Taxation. L.1964, c.48, s.20; amended 2013, c.43, s.5.
NJ Rev Stat § 54:4-23.21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.21 - Rules and regulations; forms

54:4-23.21. Rules and regulations; forms  The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectuate the purposes of this act. L.1964, c. 48, s. 21.
NJ Rev Stat § 54:4-23.22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.22 - Partial invalidity

54:4-23.22. Partial invalidity  If any clause, sentence, subdivision, paragraph, section or part of this act be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, subdivision, paragraph, section or part thereof directly involved in the controversy in which said judgment shall have been rendered. L.1964, c. 48, s. 22.
NJ Rev Stat § 54:4-23.23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years

54:4-23.23. Applicability to tax year 1965 and subsequent tax years  The tax year 1965 shall be deemed to be the first tax year to which the provisions of this act shall apply, and this act shall apply to the tax year 1965 and subsequent tax years. L.1964, c. 48, s. 24.
NJ Rev Stat § 54:4-23.24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment

54:4-23.24. Residential property rezoned into commercial or industrial zone; valuation and assessment  All property which has been valued and assessed as residential property within a zone designated as residential and which has been so assessed for a period of 3 years or longer, and which upon the revision of a zoning ordinance becomes situate in a commercial or industrial zone, shall continue to be valued and assessed as residential property so long as the owner thereof at the time of the change in the zoning ordinance shall continue to occupy such property as his principal place of residence. L.1977, c. 434, s. 1.
NJ Rev Stat § 54:4-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-24 - Assessor's list; form and content

54:4-24. Assessor's list; form and content  The assessor shall make a list in tabular form of the names of the owners, and set down in proper columns opposite each name the description and area of each parcel sufficient to ascertain its location and extent and the taxable value of each parcel as determined by him. Property held in trust shall be assessed in the name of 1 or more of the trustees as such, separately from his individual assessment. If the name of the owner of a parcel shall be unknown, it shall be so entered in the list of names, and where an owner is not known to reside in the taxing district the list shall describe him as nonresident. Amended by L.1960, c. 51, s. 26.
NJ Rev Stat § 54:4-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-25 - Tract lying between two districts; how assessed

54:4-25. Tract lying between two districts; how assessed  When the line between taxing districts divides a tract of land, each part shall be assessed in the taxing district where located, unless the governing body of one of the taxing districts shall by resolution request that the entire tract be assessed by the adjoining taxing district in which a portion of the tract is located.
NJ Rev Stat § 54:4-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-26 - Assessor to follow forms and methods prescribed by director

54:4-26. Assessor to follow forms and methods prescribed by director  In listing the names of owners and properties the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation including, without limitation of the foregoing, a listing of the use of each parcel assessed, the taxable value of the land and of the buildings and improvements separately on each parcel, and the sum of such separate values as the assessed value of the parcel, and in such case the tax bill shall contain the separate valuations of land and of buildings and improvements. In addition to the foregoing, the director may by rule require the assessor to certify land and improvements in his tax list according to such characteristics thereof as the director may prescribe and he may require the assessor to append to his tax list a statement showing the total valuation of each category of such property in the taxing district. Amended by L.1955, c. 264, p. 983, s. 1; L.1960, c. 51, s. 27.
NJ Rev Stat § 54:4-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-27 - Exempt property listed separately

54:4-27. Exempt property listed separately  The assessor shall enter in a separate list a description of all cemeteries, churches, public buildings and other real property exempt from taxation, and all exempt personal property, with the name of the owner, and shall value such land and buildings and personal property at the amount which would be the taxable value if the same were not exempt from taxation in the same manner as other real and personal property, and in each case he shall state the ground of exemption. Amended by L.1960, c. 51, s. 28.
NJ Rev Stat § 54:4-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-28 - Assessments by block system and house number

54:4-28. Assessments by block system and house number  In taxing districts having adopted block assessment maps the assessor, in making assessments for taxes, shall describe the real property by block and lot numbers as shown upon the assessment map. In taxing districts having a system of numbering houses by street numbers the assessor shall add to any other description of real property required to be made, its proper street number.
NJ Rev Stat § 54:4-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-29 - Purchaser of realty may present deed to assessor for certificate

54:4-29. Purchaser of realty may present deed to assessor for certificate  In all taxing districts, whether assessment maps have been adopted or not, when a change of ownership of real estate occurs, the new owner may present his deed or other evidence of title to the assessor or other proper custodian of the assessment maps, if any there be. Such officer shall properly note and record on the books and maps, if any, the proper change of ownership, and shall certify that he has done so upon the deed or other instrument of transfer.