N.J.S.A. § 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.
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In this chapter (40 sections)
- 54:4-3.52 · Historic sites; conditions; tax exemption; fee
- 54:4-3.53 · Certification of historic sites
- 54:4-3.54 · Cancellation of certification; issuance of new certification
- 54:4-3.54a · Certain historic properties exempt from taxation;…
- 54:4-3.54a1 · Findings, declarations relative to tax exemptions for…
- 54:4-3.54a2 · Certain tax exemptions null and void; liability for…
- 54:4-3.54b · Certification of building as historic site; conditions;…
- 54:4-3.54c · Cancellation of certification, notification
- 54:4-3.55. · Pleasure boats
- 54:4-3.56. · Equipment for abating or preventing pollution; exemption
- 54:4-3.57. · Certification of air pollution abatement facility
- 54:4-3.58. · Revocation of pollution abatement certificate
- 54:4-3.59. · Exemption of improvement to water supply or sewerage…
- 54:4-3.6 · Tax exempt property
- 54:4-3.60. · Definition
- 54:4-3.61. · Application for exemption
- 54:4-3.62. · Continuance of exemption
- 54:4-3.63. · Legislative findings and declaration
- 54:4-3.64. · Land for conservation or recreation purposes owned by…
- 54:4-3.65. · Application; filing; contents
- 54:4-3.66. · Certification; procedure; qualifications
- 54:4-3.67. · Annual certification of qualification
- 54:4-3.68. · Time for filing statements of exemption; proof of right…
- 54:4-3.69. · Use of property for other than conservation or recreation…
- 54:4-3.6a. · Exemption of property of nonprofit association used for…
- 54:4-3.6b. · Continuation on transfer from one to another nonprofit…
- 54:4-3.6c. · Charitable or religious associations or corporations;…
- 54:4-3.6d. · Lease of tax exempt property
- 54:4-3.6e. · Leased school district property
- 54:4-3.6f · Exemption from property taxation, special assessments for…
- 54:4-3.6g · Payment of net rents, revenues to city, independent audits
- 54:4-3.6h · Powers, rights, privileges exercised by city
- 54:4-3.6i · Terms defined
- 54:4-3.6j · Exemption from taxation for certain properties used as…
- 54:4-3.7. · Charitable institution tax exemption
- 54:4-3.70. · Administrative rules
- 54:4-3.71. · Severability
- 54:4-3.79. · Standards and guidelines; rules and regulations
- 54:4-3.9. · Exemption of burial grounds and vaults
- 54:4-4. · Certain municipal land extending into another county