N.J. Admin. Code § 5:30-18.15

Current through Register Vol. 57, No. 1, January 6, 2025

Section 5:30-18.15 - Creditable donation must come from property owner or agent there of

In order to be eligible for a property tax credit, the donation must come from the property owners or their agents. A purchaser of a tax sale certificate pursuant to N.J.S.A. 54:5-114.1et seq., may not receive property tax credit against a property on which the purchaser holds a tax sale certificate. Nothing in this section shall preclude a person or entity from donating to a local unit charitable fund.

Adopted by 50 N.J.R. 2247(a), effective 9/21/2018

Amended by 51 N.J.R. 828(a), effective 4/30/2019