{"data":{"id":"us-nj/n.j.-stat.-54-4-23.16","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.16","heading":"Separation or split off of part of land","body":"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.\nL.1964, c. 48, s. 16.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"6a4f9a04167cc13d63901abf2c0a55437d39d1f8c452bad04e0df51e00c59b43","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.15a","next":"us-nj/n.j.-stat.-54-4-23.18"},"notice":"GroundRules: Original legal text. Not legal advice."}