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." (54:4-3.6 3 et seq.). These rules are supplemental to and not in derogation of existing tax laws.
N.J. Admin. Code § 7:35-1.1
See: 39 N.J.R. 2701(a), 40 N.J.R. 147(a).
Substituted "To" for "In order to" and deleted "and regulations" following "rules".