Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement

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54:4-23.15a. Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement

On or before July 1 the assessor shall mail to each taxpayer whose land has been valued, assessed, and taxed for the then current tax year pursuant to the "Farmland Assessment Act of 1964" a copy of the form prescribed to claim a continuance of valuation, assessment and taxation under such act for the succeeding tax year together with a notice that the completed form is required to be filed with the assessor on or before August 1.

The failure of any taxpayer to receive a form for claiming continuance of a farmland assessment shall not relieve him of the requirement to claim and establish his right thereto as required by law.

L.1971, c. 400, s. 1, eff. Jan. 10, 1972.


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