N.J. Stat. § 54:4-3.59
Current through L. 2024, c. 87.
Notwithstanding the provisions of section 12 of "The Farmland Assessment Act of 1964," P.L. 1964, c. 48, the value of any improvement to real estate, to the extent that said improvement has enhanced the value of such property, shall be exempt from general property taxation pursuant to Title 54 of the Revised Statutes.
N.J.S. § 54:4-3.59