{"data":{"id":"us-nj/n.j.-stat.-54-4-23.18","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.18","heading":"Location of contiguous land in more than one taxing district","body":"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.\nL.1964, c. 48, s. 18.","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":"6b0f666a7eb35ac486c7eabd4b8cd606d6f4f65669411c49989a91565d4cef0f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.16","next":"us-nj/n.j.-stat.-54-4-23.19"},"notice":"GroundRules: Original legal text. Not legal advice."}