§ 54-4-23-18

54:4-23.18. Location of contiguous land in more than one taxing district Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the 5-acre minimum area requirement shall be determined on the basis of the total area of such land and not the area which is located in the particular taxing district. L.1964, c. 48, s. 18.