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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 15
    6. Subchapter 7

    Roll-back Taxes

    Subchapter 7 - Roll-back TaxesSubchapter 7 - Roll-back Taxes
    Subchapter 6 - Actively Devoted to Agricultural Use or Horticultural UseSubchapter 8 - Change of Use
    Section 18:15-7.1 - When ApplicableSection 18:15-7.2 - Liability Attaches on Land Use ChangeSection 18:15-7.3 - Amount; ComputationSection 18:15-7.4 - Tax Years ApplicableSection 18:15-7.5 - Change in Use When Land Not Assessed Under the ActSection 18:15-7.6 - Procedure for Assessment, Collection, Apportionment, and Payment of Roll-back TaxesSection 18:15-7.7 - Due DateSection 18:15-7.8 - Lien DateSection 18:15-7.9 - Review of Judgment of County Board of TaxationSection 18:15-7.10 - Tax Years When Procedures ApplicableSection 18:15-7.11 - Through 18:15-7.14 (reserved)
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