The Department of Agriculture, pursuant to N.J.S.A. 54:4-23.3d, has provided the Division of Taxation with Guidelines for Generally Accepted Agricultural/Horticultural Practices Under Farmland Assessment. These guidelines may be found on the Division of Taxation website at http://www.state.nj.us/treasury/taxation/lpt/referencematerials.shtml.
N.J. Admin. Code § 18:15-6.3