New Jersey Administrative Code
Title 7 - ENVIRONMENTAL PROTECTION
Chapter 35 - REAL PROPERTY TAXATION OF RECREATION AND CONSERVATION LANDS OWNED BY NONPROFIT ORGANIZATIONS
Subchapter 1 - GENERAL PROVISIONS
Section 7:35-1.1 - Purpose and scope
Universal Citation: NJ Admin Code 7:35-1.1
Current through Register Vol. 56, No. 24, December 18, 2024
To help satisfy the acute need in New Jersey for natural open space areas for public recreation and conservation purposes, the Legislature has found that it is "in the public interest to encourage the dedication of privately-owned open space to public use and enjoyment." (N.J.S.A. 54:4-3.63 et seq.). These rules are supplemental to and not in derogation of existing tax laws.
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