{"data":{"id":"us-nj/n.j.-stat.-54-4-23.7a","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.7a","heading":"Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.","body":"9.\tAs used in this section and section 10 of P.L.2009, c.256 (C.54:4-23.7a and C.54:4-23.7b):\n\"Forest stewardship plan\" means a plan prepared and implemented by an owner of forest land, and approved by the Department of Environmental Protection, pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31).\n\"Owner\" means an owner of forest land.\n\"Woodland management plan\" means a plan prepared and implemented by an owner of forest land or woodland pursuant to section 3 of the \"Farmland Assessment Act of 1964,\" P.L.1964, c.48 (C.54:4-23.3) and any rule or regulation adopted pursuant thereto.\nL.2009, c.256, s.9.","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":"184c70ce5d27b31106f1bb80d4fce6bc1cc898d256911e570c6bdc6037b2ba2b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.7","next":"us-nj/n.j.-stat.-54-4-23.7b"},"notice":"GroundRules: Original legal text. Not legal advice."}