N.J.A.C. 18:15-2.1 - Persons Required to File

In order that land in agricultural or horticultural use may be assessed under the Act, the landowner must file an application Form FA-1 requesting such assessment and Form FA-1 G.S. to verify gross sales with the assessor of the taxing district in which such land is situated on or before August 1 of the pre-tax year. For contiguous lands straddling more than one taxing district, see N.J.S.A. 54:4-23.18.