N.J. Admin. Code § 18:41-4.1

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

Section 18:41-4.1 - Historic site real property, which ceases to be tax exempt

Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the property shall be assessable as omitted property as provided in N.J.S.A. 54:4-63.29 et seq.