New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.)
Subchapter 1 - APPLICABILITY AND DEFINITIONS
Section 18:41-1.2 - Words and phrases defined

Universal Citation: NJ Admin Code 18:41-1.2
Current through Register Vol. 56, No. 18, September 16, 2024

The following words and terms, when used in this chapter, shall have the following meanings unless the context clearly indicates otherwise.

"Commissioner" means the Commissioner of the Department of Environmental Protection.

"Director" means the Director of the Division of Taxation of the Department of the Treasury.

"Historic site" means a building that is listed in the New Jersey Register of Historic Places either individually or as part of a historic district, and has material relevancy to the history of the State and its government. In the case of a building listed as part of a historic district, material relevancy is established by certification by the Commissioner that the building is a key or contributing building to the district as defined at 7:4-1.3.

"Secretary of the Interior's Standards for the Treatment of Historic Properties" refers to the Federal standards set forth in 36 CFR Part 68, incorporated herein by reference, as amended and supplemented.

"Substantial change" means an alteration of the building, which does not meet the Secretary of the Interior's Standards for the Treatment of Historic Properties, and which makes the building no longer eligible for listing in the New Jersey Register of Historic Places.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.