N.J. Stat. § 54:4-23.13c
If any application for valuation, assessment and taxation under P.L. 1964, c.48 (C.54:4-23.1 et seq.) made for the 1993 tax year or later, which was denied based on a determination that the use of land for breeding, boarding, raising, rehabilitating, training or grazing of livestock was not an agricultural use which met the eligibility requirements of section 3 of P.L. 1964, c.48 (C.54:4-23.3), and for which an appeal was filed and which is resubmitted after the effective date of P.L. 1995, c.276 and approved as a result of the amendments to section 3 of P.L. 1964, c.48 (C.54:4-23.3) by section 1 of P.L. 1995, c.276, and to section 5 of P.L. 1964, c.48 (C.54:4-23.5) by section 2 of P.L. 1995, c.276, the land for which the application was made shall be deemed to have been eligible for valuation, assessment, and taxation under P.L. 1964, c.48 as of the first eligible tax year after the application, and the taxing district shall make retroactive payments to the landowner in the amount of the taxes paid which were in excess of the amount payable if taxed under P.L. 1964, c.48.
N.J.S. § 54:4-23.13c