Current through Register Vol. 56, No. 18, September 16, 2024
(a)
Applications for tax exemption pursuant to P.L. 1983, c.309 shall be made on a
form prepared by the Department of Treasury, Division of Taxation, and made
available to the public at the office of the enforcing agency.
(b) Construction official's responsibilities:
1. The construction official shall have
responsibility for determining the eligibility of any proposed automatic fire
suppression systems.
2. The
construction official shall consult with the appropriate subcode officials in
determining conformity with the building and fire protection subcodes and their
referenced standards, as well as, where applicable, the most recently published
editions of NFPA 13D, NFPA 20, NFPA 22 and NFPA 24. A system shall only be
eligible for tax exemption if it conforms to such of these standards as are
applicable to that type of automatic fire suppression system and appurtenant
installations.
i. A system shall not be
deemed ineligible because it is in a new building or because it only provides
coverage to part of a building.
3. The construction official shall, in
addition, review the cost estimates provided by the applicant.
4. The construction official may require
documentation in the form of signed contracts, contractor estimates and the
like if he deems it necessary.
5.
The construction official shall grant or deny certification of the system prior
to issuance of the construction permit and shall notify the applicant of his
decision at that time.
6. The
construction official shall forward a copy of the approved application for
exemption to the municipal assessor for his action upon issuance of the
certificate of occupancy or certification of completion.
(c) The enforcing agency, after giving
written notice to the owner, may revoke such certification whenever any of the
following appears:
1. The exemption was
obtained by fraud or misrepresentation;
2. The claimant for tax exemption has failed
substantially to proceed with the construction, reconstruction, installation or
acquisition of an automatic fire suppression system;
3. The mechanical system to which the
certificate relates has ceased to be used for the primary purpose of providing
automatic fire suppression and is being used for a different primary
purpose;
4. 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 automatic fire suppression system is not suitable and
reasonably adequate for the purpose of providing automatic fire
suppression.
(d) The
construction official shall notify the assessor in writing of the revocation of
the certification.
(e) Appeals may
be made regarding the decision of the construction official to the Construction
Board of Appeals having jurisdiction, in accordance with N.J.A.C.
5:23A.
