New Jersey § 54:4-23

§ 54:4-23.

a. All structures, which are located on land in agricultural or horticultural use and

the farmhouse and the land on which the farmhouse is located, together with the additional

land used in connection therewith, shall be valued, assessed and taxed by the same

standards, methods and procedures as other taxable structures and other land in the

taxing district , regardless of the fact that the land is being valued, assessed and taxed pursuant

to P.L.1964, c. 48 ( C.54:4-23.1 et seq. ) ; provided, however, that the term “ structures ” shall not include “single-use agricultural or horticultural facilities.” As used in this act, “single-use agricultural or horticultural facility” means property

employed in farming operations and commonly used for either storage or growing, which

is designed or constructed so as to be readily dismantled and is of a type which can

be marketed or sold separately from the farmland and buildings and shall include,

but not be limited to, temporary demountable plastic covered framework made up of

portable parts with no permanent understructures or related apparatus, commonly known

as seed starting plastic greenhouses, or other readily dismantled silos, greenhouses,

grain bins, manure handling equipment, and impoundments, but shall not include a structure

that encloses a space within its walls used for housing, shelter, or working, office

or sales space, whether or not removable. b. The Director of the Division of Taxation shall adopt, in consultation with the

Secretary of Agriculture and in accordance with the “Administrative Procedure Act,”

P.L.1968, c. 410 ( C. 52:14B-1 et seq. ), rules and regulations establishing criteria for the assessment of all farm structures.