N.J. Admin. Code § 18:41-3.3

Current through Register Vol. 56, No. 24, December 18, 2024

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 N.J.S.A. 54:4-3.54, 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 N.J.S.A. 54:4-3.54b 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 N.J.S.A. 54:4-3.54a et seq.