N.J.S.A. 54:4-3.28 — Growing crops, trees, shrubs and vines not taxable before severance

54:4-3.28. Growing crops, trees, shrubs and vines not taxable before severance No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal property or be taxed, and each assessment of real property shall be made at true value of said real property without regard to any enhancement in value of such real property because of any commercially planted and growing crops, trees, shrubs or vines while in the ground; provided, however, nothing herein contained shall prohibit the listing for taxation and the taxation of commercially planted and growing crops, trees, shrubs and vines, after severance from the ground. L.1943, c. 63, p. 260, s. 1.

This is the verbatim text of N.J.S.A. 54:4-3.28, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.