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Section: Application deemed timely made

Statute: 54:4-23.13a

In any municipality in which a program of revaluation of all property in the municipality has been or shall be undertaken and completed in time to be reflected in the assessments for the next succeeding tax year but not in sufficient time to permit taxpayers to make applications prior to August 1 of the pretax year, or September 1 of the pretax year if an extension of filing time has been granted by the assessor under section 6 of P.L. 1964, c. 48 (C. 54:4-23.6), for the valuation, assessment and taxation of their lands for the ensuing tax year on the basis of being actively devoted to agricultural or horticultural use, any such application which has been or shall be filed with the assessor after August 1, and prior to December 1 of the pretax year, shall be deemed to have been timely made for the tax year next succeeding completion of the revaluation program, notwithstanding any provision to the contrary of P.L. 1964, c. 48 (C. 54:4-23.1 et seq.) or of any other law, and the taxes of any applicant whose lands qualify for valuation, assessment and taxation as lands actively devoted to agricultural or horticultural use shall be adjusted accordingly for the tax year commencing January 1 next succeeding completion of the revaluation program and credited or debited, as the case may be, against any taxes due or to become due on such lands. L. 1968, c. 455, s. 1; amended 1972,c.146,s.2; 1987,c.418,s.3.

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