N.J.S.A. § 54:4-3.117.
Revocation; grounds
The enforcing agency, after giving notice to the holder of a solar energy certificate, 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 a solar 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 solar energy 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 enforcing agency that, in the opinion of said enforcing agency, the solar energy system is not suitable and reasonably adequate for the purpose of providing solar energy.
L.1977, c. 256, s. 5. Amended by L.1983, c. 44, s. 5, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.
Source: view the official text
In this chapter (40 sections)
- 54:4-2.50. · Rules and regulations
- 54:4-2.51. · Partial invalidity
- 54:4-2.53. · Application of act
- 54:4-2.6. · Collection of taxes on leasehold estate
- 54:4-2.7. · Appeal
- 54:4-2.8. · Lien upon leasehold estate
- 54:4-2.9. · Proportionate cancellation on termination of leasehold…
- 54:4-3.10 · Property of firefighters' association, exemption from…
- 54:4-3.11. · Exemption of franchises; railroad and canal property
- 54:4-3.113. · Definitions
- 54:4-3.113a · Definitions relative to certain renewable energy systems
- 54:4-3.113b · Property certified as renewable energy system exempt from…
- 54:4-3.113c · Requirements for certification by local enforcing agency
- 54:4-3.113d · Certification by local enforcing agency
- 54:4-3.113e · Revocation of certificate
- 54:4-3.113f · Review for aggrieved persons
- 54:4-3.113g · Rules, regulations
- 54:4-3.114. · Certified solar energy system
- 54:4-3.115. · Certification; application; inspection of premises
- 54:4-3.116. · Certification; qualifications; contents; filing;…
- 54:4-3.117. · Revocation; grounds
- 54:4-3.118. · Review; action of enforcing agency; action of assessor or…
- 54:4-3.119. · Amount of exemption; determination
- 54:4-3.120. · Rules and regulations
- 54:4-3.13. · Exemption of property of public fire patrol or salvage…
- 54:4-3.130. · Definitions
- 54:4-3.131. · Certified automatic fire suppression system; tax exemption
- 54:4-3.132. · Certification; application; inspection
- 54:4-3.133. · Certificate; issuance; contents; commencement of exemption
- 54:4-3.134. · Revocation
- 54:4-3.135. · Appeals from action of enforcing agency, director of…
- 54:4-3.136. · Amount of exemption from assessed valuation
- 54:4-3.137. · Rules and regulations
- 54:4-3.138. · Tax exemption
- 54:4-3.139. · Findings, determinations
- 54:4-3.140. · Definitions
- 54:4-3.141. · Determination of need of rehabilitation; conversion or…
- 54:4-3.142. · Abatements of real property taxes for qualified…
- 54:4-3.143. · Tax abatements for purchaser of residential property in…
- 54:4-3.144. · Application procedure for tax abatement