reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-3.57 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.57 - Certification of air pollution abatement facility

54:4-3.57. Certification of air pollution abatement facility  The State Commissioner of Health, when requested for any such certification, shall certify a facility as being an air or water pollution abatement facility whenever he finds the equipment, facility or device constructed or installed, or to be constructed or installed, was designed primarily for the control or abatement of pollution of air or water and is suitable and reasonably adequate for such purpose. Said certificate shall contain information identifying the facilities and the cost thereof and shall be in such form and detail as the commissioner shall prescribe and, further, said certificate shall be submitted to the applicant therefor with a copy to the assessor of the taxing district in which such facilities are located and have been installed; and the exemption from taxation for such equipment, facility or device shall become effective for the tax year following the year in which certification has been granted and thereafter during its use primarily for such purposes. L.1966, c. 127, s. 2. Amended by L.1967, c. 104, s. 3, eff. June 15, 1967.
NJ Rev Stat § 54:4-3.58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.58 - Revocation of pollution abatement certificate

54:4-3.58. Revocation of pollution abatement certificate  The State Commissioner of Health, after giving notice to the holder of a pollution abatement certificate and giving said holder an opportunity for a hearing, may revoke such certificate whenever any of the following appears: (a) The certificate was obtained by fraud or misrepresentation; (b) The claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of pollution control facilities; (c) The structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of pollution control and is being used for a different primary purpose; (d) The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the State Commissioner of Health that, in the opinion of said commissioner, the primary purpose of such installation is no longer the prevention of pollution as above defined or the installation is not suitable and reasonably adequate for the purpose for which certified; (e) Performance of the equipment as installed is not, in the opinion of said commissioner, suitable and reasonably adequate for the primary purpose for which certified; and in lieu of revocation, the commissioner may modify such certificate in accordance with the facts presented. The commissioner shall forward a copy of the notice of revocation or modification of any such certificate to the assessor of the taxing district in which the equipment involved is located. L.1966, c. 127, s. 3.
NJ Rev Stat § 54:4-3.59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system

54:4-3.59. Exemption of improvement to water supply or sewerage disposal system  Notwithstanding the provisions of section 12 of "The Farmland Assessment Act of 1964," P.L.1964, c. 48, the value of any improvement to real estate, to the extent that said improvement has enhanced the value of such property, shall be exempt from general property taxation pursuant to Title 54 of the Revised Statutes. L.1967, c. 260, s. 1, eff. Dec. 26, 1967.
NJ Rev Stat § 54:4-3.60 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.60 - Definition

54:4-3.60. Definition  For the purposes of this act, an "improvement to real estate" or "improvement" shall mean any structure, machinery, equipment, device or facility necessary to the installation or maintenance of a potable water supply system or a water-carried sewerage disposal system in accordance with the provisions of sections 26, 27 or 28 of chapter 71 of the laws of 1945, as amended and supplemented. L.1967, c. 260, s. 2, eff. Dec. 26, 1967.
NJ Rev Stat § 54:4-3.61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.61 - Application for exemption

54:4-3.61. Application for exemption  Initial application for a tax exemption pursuant to this section shall be filed by the taxpayer with the assessor of the taxing district on or before October 1 of the pretax year on a form to be prescribed by the Director of the Division of Taxation and supplied by the assessor. The application shall contain an authorization to the assessor, or to his authorized representative, to enter upon the premises to make periodic inspection of the improvement. L.1967, c. 260, s. 3, eff. Dec. 26, 1967.
NJ Rev Stat § 54:4-3.62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.62 - Continuance of exemption

54:4-3.62. Continuance of exemption  A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application as long as the improvement, as shown by periodic inspection by the assessor, is maintained in working order. L.1967, c. 260, s. 4, eff. Dec. 26, 1967.
NJ Rev Stat § 54:4-3.63 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.63 - Legislative findings and declaration

54:4-3.63. Legislative findings and declaration  The Legislature hereby finds and declares that natural open space areas for public recreation and conservation purposes are rapidly diminishing; that public funds for the acquisition and maintenance of public open space should be supplemented by private individuals and conservation organizations; and that it is therefore in the public interest to encourage the dedication of privately-owned open space to public use and enjoyment as provided for in this act. L.1974, c. 167, s. 1, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.64 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification

54:4-3.64. Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification  All lands and the improvements thereon actually and exclusively used for conservation or recreation purposes, owned and maintained or operated for the benefit of the public by a nonprofit corporation or organization organized under the laws of this or any State of the United States authorized to carry out the purposes on account of which the exemption is claimed and which is qualified for exemption from Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code shall be exempt from taxation; provided, however, that the Commissioner of the Department of Environmental Protection certifies that the real property and the property owner are qualified under the terms of this act. L.1974, c. 167, s. 2, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.65 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.65 - Application; filing; contents

54:4-3.65. Application; filing; contents  Each owner of real property claiming the tax exemption provided by this act shall file the original and one copy of its initial application for certification with the Commissioner of the Department of Environmental Protection on or before August 1 of the pretax year on such forms as the commissioner shall prescribe. Such application shall include, but not be limited to, the following information: the taxing district in which the real property is located, the block and lot number of the property, a physical description of the land and improvements, a plan for the use and preservation of the property, a statement of the uses which may be made of the property by the public, and a statement of the terms under which the public may gain access to and enjoy the use of such lands. The application shall be accompanied by documentation to establish the organization and purposes of the property owner and its entitlement to exemption from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. L.1974, c. 167, s. 3, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.66 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.66 - Certification; procedure; qualifications

54:4-3.66. Certification; procedure; qualifications  The Commissioner of the Department of Environmental Protection may certify that the real property is maintained or operated for the benefit of the public only if he finds, after a public hearing on the application has been held, that the real property for which an application for tax exemption is made is open to all on an equal basis and that a tax exemption for such property would be in the public interest. Restrictions on the use of such real property by the public may be permitted if the commissioner finds that they are necessary for proper maintenance and improvement of the property or that significant natural features of the land may be adversely affected by unrestricted access. The commissioner may authorize that reasonable charges may be made for entrance onto or use of such real property. The commissioner may consult with the Natural Areas Council in making a determination as to whether the granting of a certificate for the real property covered by the application would serve the public interest. L.1974, c. 167, s. 4, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.67 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.67 - Annual certification of qualification

54:4-3.67. Annual certification of qualification  The Commissioner of the Department of Environmental Protection shall on or before September 15 of the pretax year certify that a property owner and the real property for which an exemption is claimed are qualified under the terms of this act and that a tax exemption would be in the public interest. The commissioner shall forthwith deliver such certification to the property owner and the tax assessor of the taxing district in which the real property is located. L.1974, c. 167, s. 5, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption

54:4-3.68. Time for filing statements of exemption; proof of right for continuance of exemption  The tax exemption established by this act shall be granted or revoked pursuant to the provisions of P.L.1951, c. 135 (C. 54:4-4.4), except as otherwise provided herein. L.1974, c. 167, s. 6, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes

54:4-3.69. Use of property for other than conservation or recreation purposes; roll-back taxes  When real property which is exempted under the provisions of this act is applied to a use other than for conservation or recreation purposes, it shall be subject to taxes, hereinafter referred to as roll-back taxes, in an amount equal to the taxes which would have been payable on such property had it not been exempt, in the current tax year (the year of sale or change in use) and in each of the 2 tax years immediately preceding in which the real property was exempt, with interest compounded at 8% annually; provided, however, that no such roll-back taxes shall be payable when the property is sold, leased, donated or otherwise conveyed to a public agency, nonprofit corporation or organization. L.1974, c. 167, s. 7, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.70 - Administrative rules

54:4-3.70. Administrative rules  The Commissioner of the Department of Environmental Protection in consultation with the Director of the Division of Taxation shall have the power to adopt, amend and repeal administrative rules to effectuate the purposes of this act. L.1974, c. 167, s. 8, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.71 - Severability

54:4-3.71. Severability  If the provisions of any section or clause of this act or any administrative rule or order adopted hereunder or the application thereof to any person shall be judged invalid by a court of competent jurisdiction, such order or judgment shall be confined in its operation to the controversy in which it was rendered, and shall not affect or invalidate the remainder of any provision of any section or clause of this act or any administrative rule or order adopted hereunder or the application of any part thereof to any person or circumstance and to this end, the provisions of each section and clause of this act and administrative rule or order are hereby declared to be severable. L.1974, c. 167, s. 9, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-3.79 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.79 - Standards and guidelines; rules and regulations

54:4-3.79. Standards and guidelines; rules and regulations  The Commissioner of the Department of Community Affairs is authorized to determine standards and guidelines and to promulgate rules and regulations to effectuate the purposes of this act. L.1975, c. 283, s. 3, eff. Jan. 12, 1976. Amended by L.1977, c. 284, s. 6, eff. Nov. 4, 1977.
NJ Rev Stat § 54:4-3.113 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113 - Definitions

54:4-3.113. Definitions  As used in this act: a. "Solar energy" means energy which has recently originated in the sun, including direct and indirect solar radiation and intermediate solar energy from such as wind and sea thermal gradients; b. "Solar energy system" means any system which uses solar energy to provide all or a portion of the heating, cooling, or general energy needs of a building through, but not limited to, such means as nocturnal heat radiation, evaporation cooling towers, flat plate or focusing solar collectors, photovoltaic solar cells or windmills; c. "Commissioner" means the State Commissioner of Community Affairs; d. "Enforcing agency" means the enforcing agency in any municipality provided for under the State Uniform Construction Code Act, P.L.1975, c. 217 (C. 52:27D-119 et seq.) and regulations promulgated thereunder; e. "Board of appeals" means the municipal or county board provided for under the State Uniform Construction Code Act and regulations promulgated thereunder. L.1977, c. 256, s. 1. Amended by L.1983, c. 44, s. 2, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.113a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113a - Definitions relative to certain renewable energy systems.

54:4-3.113a Definitions relative to certain renewable energy systems.  1. As used in this act: "Board of appeals" means the construction board of appeals established under section 9 of P.L.1975, c.217 (C.52:27D-127), having jurisdiction in the municipality in which the property is located. "Commissioner" means the Commissioner of Community Affairs. "Director" means the Director of the Division of Taxation in the Department of the Treasury. "Local enforcing agency" means the enforcing agency in any municipality provided for under the "State Uniform Construction Code Act," P.L.1975, c.217 (C.52:27D-119 et seq.) and rules and regulations adopted pursuant thereto. "Renewable energy" means: (1) electric energy produced from solar technologies, photovoltaic technologies, wind energy, fuel cells, geothermal technologies, wave or tidal action, methane gas from landfills, a resource recovery facility, a hydropower facility or a biomass facility, provided that the biomass is cultivated and harvested in a sustainable manner, and provided further that the Commissioner of Environmental Protection has determined that the resource recovery facility, hydropower facility or biomass facility, as appropriate, meets the highest environmental standards and minimizes any impacts to the environment and local communities; and (2) energy produced from solar thermal or geothermal technologies. "Renewable energy system" means any equipment that is part of, or added to, a residential, commercial, industrial, or mixed use building as an accessory use, and that produces renewable energy onsite to provide all or a portion of the electrical, heating, cooling, or general energy needs of that building. L.2008, c.90, s.1.
NJ Rev Stat § 54:4-3.113b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113b - Property certified as renewable energy system exempt from taxation.

54:4-3.113b Property certified as renewable energy system exempt from taxation.  2. Property that has been certified by a local enforcing agency as a renewable energy system shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. The owner of real property which is equipped with a certified renewable energy system may have exempted annually from the assessed valuation of the real property a sum equal to the assessed valuation of the real property with the renewable energy system included, minus the assessed valuation of the real property without the renewable energy system included. L.2008, c.90, s.2.
NJ Rev Stat § 54:4-3.113c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113c - Requirements for certification by local enforcing agency.

54:4-3.113c Requirements for certification by local enforcing agency.  3. No certification shall be made by the local enforcing agency as provided in this act, except upon written application therefor, which application shall be made under oath on a form prescribed by the director, and provided for the use of claimants by the local enforcing agency. The local enforcing agency may at any time inquire into the right of a claimant to the exemption, and for that purpose the local enforcing agency may require the filing of a new application or the submission of such proof as the local enforcing agency shall deem necessary to determine the right of the claimant to the continuance of the exemption. The local enforcing agency shall have the right to make an inspection of the premises which are the subject of the claim for exemption under this act. L.2008, c.90, s.3.
NJ Rev Stat § 54:4-3.113d (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113d - Certification by local enforcing agency.

54:4-3.113d Certification by local enforcing agency.  4. The local enforcing agency, when requested for a certification pursuant to this act, shall certify a system as being a renewable energy system whenever the local enforcing agency finds that the system installed was designed primarily as a renewable energy system in accordance with rules and regulations adopted by the commissioner pursuant to subsection b. of section 7 of this act. The certificate shall contain information identifying the renewable energy system and the cost thereof and shall be in such form and detail as the director shall prescribe. The certificate shall be provided to the applicant therefor, with a copy retained on file by the local enforcing agency, and a copy of the certificate shall be sent to the assessor of the taxing district in which the property containing the renewable energy system is located and has been installed. The exemption from taxation for the renewable energy system shall become effective for the tax year following the year in which certification has been granted and thereafter during its use primarily for such purposes. L.2008, c.90, s.4.
NJ Rev Stat § 54:4-3.113e (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113e - Revocation of certificate.

54:4-3.113e Revocation of certificate.  5. The local enforcing agency, after giving notice to the holder of a renewable energy system certificate, may revoke a certificate whenever any of the following appears or occurs: a. the certificate was obtained by fraud or misrepresentation; b. the claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of a renewable energy system; c. the structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing renewable energy to provide all or a portion of the electrical, heating, cooling, or general energy needs of the structure and is being used for a different primary purpose; or  d. the claimant for the tax exemption has so departed from the equipment, design and construction previously certified by the local enforcing agency that, in the opinion of the local enforcing agency, the renewable energy system is not suitable and reasonably adequate for the purpose of using renewable energy to provide all or a portion of the electrical, heating, cooling, or general energy needs of the structure. L.2008, c.90, s.5.
NJ Rev Stat § 54:4-3.113f (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113f - Review for aggrieved persons.

54:4-3.113f Review for aggrieved persons.  6. a. Any person aggrieved by any action of the local enforcing agency may seek review before the board of appeals. b. Any person aggrieved by any action of the assessor or of the county tax board may seek a review of such action in the State Tax Court by filing a complaint in the Tax Court, pursuant to rules of court. L.2008, c.90, s.6.
NJ Rev Stat § 54:4-3.113g (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.113g - Rules, regulations.

54:4-3.113g Rules, regulations.  7. a. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt any rules and regulations necessary for the proper certification of any tax exemption pursuant to this act, the form of any certificate to be issued, and any other matter related to the exemption. b. The commissioner, in consultation with the Board of Public Utilities, shall adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), standards with respect to the technical sufficiency of renewable energy systems for the purposes of qualification for exemption. L.2008, c.90, s.7.
NJ Rev Stat § 54:4-3.114 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.114 - Certified solar energy system

54:4-3.114. Certified solar energy system  Any solar energy system installed in any building, whether residential, commercial or industrial, which has been certified by the enforcing agency as a solar energy system, shall be exempt from taxation under the chapter to which this act is a supplement. L.1977, c. 256, s. 2. Amended by L.1983, c. 44, s. 3, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
NJ Rev Stat § 54:4-3.115 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-3.115 - Certification; application; inspection of premises

54:4-3.115. Certification; application; inspection of premises  No certification shall be made by the enforcing agency as provided herein, except upon written application herefore, which application shall be made under oath on a form prescribed by the Director, Division of Taxation, in the Department of the Treasury, and provided for the use of claimant hereunder by the local enforcing agency. The enforcing agency may at any time inquire into the right of a claimant to the exemption hereunder and for that purpose he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to the continuance of such exemption, and the enforcing agency shall have the right to make an inspection of the premises which are the subject of the claim for exemption under this act. L.1977, c. 256, s. 3; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.