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 3 - POST-APPROVAL REVIEW OF HISTORIC SITE REAL PROPERTY TAX EXEMPTION
Section 18:41-3.3 - Cancellation of historic site certification; failure to maintain compliance; exemptions determined to be null and void; payment of real property taxes

(a) Upon the cancellation by the Commissioner of a certification as a historic site pursuant to 54:4-3.5 4, the Commissioner shall, no later than the next business day, notify the Director and the municipal tax assessor of the municipality where the historic site is located, of the cancellation.

(b) Any historic site real property tax exemption granted after July 1, 1999, on a historic site that is not in compliance with the provisions of 54:4-3.5 4b is null and void, and the owner of the historic site shall be liable for the payment of real property taxes to the taxing district for each tax year during which the historic site property was not in compliance with 54:4-3.5 4a et seq.