New Jersey Code § 40:23-12.1

Definitions
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40:23-12.1. Definitions
As used in this act:
"Farmland" means land that qualifies for valuation, assessment, and taxation pursuant to the "Farmland Assessment Act of 1964," P.L. 1964, c. 48 (C. 54:4-23.1 et seq.).
"Low-interest loan" means a loan issued at an annual interest rate not in excess of 1% above the rate paid by the county on the obligations issued to fund the loan program authorized pursuant to section 2 of this act.
L. 1987, c. 34, s. 1.

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