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N.J.S.A. § 54:4-3.137.

Rules and regulations

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Subject to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.):

a. The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued;

b. The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify those systems for exemption from taxation pursuant to this act.

L.1983, c. 309, s. 8.

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In this chapter (40 sections)
  1. 54:4-3.113c · Requirements for certification by local enforcing agency
  2. 54:4-3.113d · Certification by local enforcing agency
  3. 54:4-3.113e · Revocation of certificate
  4. 54:4-3.113f · Review for aggrieved persons
  5. 54:4-3.113g · Rules, regulations
  6. 54:4-3.114. · Certified solar energy system
  7. 54:4-3.115. · Certification; application; inspection of premises
  8. 54:4-3.116. · Certification; qualifications; contents; filing;…
  9. 54:4-3.117. · Revocation; grounds
  10. 54:4-3.118. · Review; action of enforcing agency; action of assessor or…
  11. 54:4-3.119. · Amount of exemption; determination
  12. 54:4-3.120. · Rules and regulations
  13. 54:4-3.13. · Exemption of property of public fire patrol or salvage…
  14. 54:4-3.130. · Definitions
  15. 54:4-3.131. · Certified automatic fire suppression system; tax exemption
  16. 54:4-3.132. · Certification; application; inspection
  17. 54:4-3.133. · Certificate; issuance; contents; commencement of exemption
  18. 54:4-3.134. · Revocation
  19. 54:4-3.135. · Appeals from action of enforcing agency, director of…
  20. 54:4-3.136. · Amount of exemption from assessed valuation
  21. 54:4-3.137. · Rules and regulations
  22. 54:4-3.138. · Tax exemption
  23. 54:4-3.139. · Findings, determinations
  24. 54:4-3.140. · Definitions
  25. 54:4-3.141. · Determination of need of rehabilitation; conversion or…
  26. 54:4-3.142. · Abatements of real property taxes for qualified…
  27. 54:4-3.143. · Tax abatements for purchaser of residential property in…
  28. 54:4-3.144. · Application procedure for tax abatement
  29. 54:4-3.145 · Financial agreement; payments in lieu of taxes
  30. 54:4-3.146. · Annual administration fee payable by owner to municipality
  31. 54:4-3.147. · Payments to be made quarterly, failure to pay; penalty
  32. 54:4-3.148. · Liability of owner for real property taxes on land
  33. 54:4-3.149. · No abatement granted for properties on which taxes are…
  34. 54:4-3.15 · Exemption of property used by veterans who sustained a…
  35. 54:4-3.151. · Findings, declarations relative to contaminated real…
  36. 54:4-3.152. · Definitions
  37. 54:4-3.154. · Ordinance providing for tax exemptions
  38. 54:4-3.156. · Financial agreement evidencing approved exemption
  39. 54:4-3.158 · Remedial action workplan
  40. 54:4-3.159 · Real property acquired by Meadowlands Conservation Trust…
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