N.J.A.C. 18:15-11.1 - Liability for Roll-back Taxes on Land Split-off

The separation or split-off of a part of any land assessed under the Act, either by conveyance or other action of the owner, for a use other than agricultural or horticultural, subjects the separated or split-off land to liability for the roll-back taxes applicable. (See N.J.S.A. 54:4-23.16)