N.J. Stat. § 54:4-3.55
Current through L. 2023, c. 256.
All boats used solely for the pleasure and recreation of the owner, whether or not the same are required to be registered under State or Federal law, shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes.
N.J.S. § 54:4-3.55