New Jersey § 54:4-23

§ 54:4-23.

Eligibility of land for valuation, assessment and taxation under this act shall be

determined for each tax year separately. Application shall be submitted by the owner to the assessor of the taxing district

in which such land is situated on or before August 1 or September 1, if an extension

of time has been granted by the assessor under section 6 of P.L.1964, c. 48 ( C.54:4-23.6 ), of the year immediately preceding the tax year for which such valuation, assessment

and taxation are sought. If the application is filed by delivery through the mails or a commercial courier

or messenger service, compliance with the time limit for filing shall be established

if there is satisfactory evidence that it was committed for delivery to the United

States Postal Service or the courier or messenger service within the time allowed

for filing. In the case of a courier or messenger service, the application shall be received

by the tax assessor of the taxing district within three days after the statutory filing

date. An application once filed with the assessor for the ensuing tax year may not be

withdrawn by the applicant after August 1 or after September 1, in cases where an

extension of time for filing the application has been granted by the assessor, of

the pretax year. If a change in use of the land occurs between August 1 and December 31 of the pretax

year, either the assessor or the county board of taxation shall deny or nullify such

application and, after examination and inquiry, shall determine the full and fair

value of said land under the valuation standard applicable to other land in the taxing

district and shall assess the same, according to such value. If, notwithstanding such change of use, the land is valued, assessed and taxed under

the provisions of this act in the ensuing year, the assessor shall enter an assessment,

as an added assessment against such land, in the “Added Assessment List” for the particular

year involved in the manner prescribed in P.L.1941, c. 397 ( C.54:4-63.1 et seq. ). The amount of the added assessment shall be in an amount equal to the difference,

if any, between the assessment imposed under this act and the assessment which would

have been imposed had the land been valued and assessed as other land in the taxing

district. The enforcement and collection of additional taxes resulting from any additional

assessments so imposed shall be as provided by said chapter. The additional assessment imposed under this section shall not affect the roll-back

taxes, if any, under section 8 of this act. 1 The application review shall include an on-site inspection of the land at least once

every three years. The municipality may impose a fee for an on-site inspection of not more than $25,

except that contiguous and non-contiguous parcels of land owned by the same owner

would be subject to a single fee. 1

N.J.S.A. § 54:4-23.8.