N.J. Admin. Code § 7:35-1.2
The following words and terms, when used in this chapter, shall have the following meanings, unless the content clearly indicates otherwise.
"Act" means P.L. 1974, c. 167, an act concerning exemption from taxation of real property owned by certain nonprofit corporations ( 54:4-3.6 3 et seq.).
"Application" means a request to the Department, filed in accordance with this chapter, for certification of eligibility for tax exemption on one parcel or a unified group of parcels intended for similar use.
"Certification of eligibility for tax exemption" means establishment by the Commissioner of eligibility for exemption pursuant to the provisions of the Act and this chapter.
"Change of use" means a use of land or property for other than recreation and conservation purposes.
"Commissioner" means the Commissioner of the Department of Environmental Protection or his or her designated representative.
"Department" means the New Jersey Department of Environmental Protection.
"Land" or "lands" means real property, including any improvement, right-of-way, water, riparian and other rights, easements, privileges, and any other rights or interests in, relating to, or connected with real property.
"Nonprofit organization" means an organization or corporation that has applied for and received a determination letter from the U.S. Department of Treasury granting exemption from Federal income tax under Section 501(c)(3) of the Federal Internal Revenue Code.
"Parcel" means a piece of land with designated boundaries. A parcel may include multiple tax lots.
"Pretax year" means the year in which the nonprofit organization submits an application to the Department. The pretax year is the year prior to the year in which tax exemption is requested to begin.
"Program" means the Tax Exemption Program.
"Property" means land that is the subject of an application for tax exemption or land that has been certified as eligible for tax exemption.
"Public use" means a use or right of use available to the general public or some portion thereof for recreation and conservation purposes.
"Recreation and conservation purposes" means the use of lands for beaches, biological or ecological study, boating, camping, fishing, forests, greenways, hunting, natural areas, parks, playgrounds, protecting historic properties, water reserves, watershed protection, wildlife preserves, active sports, or a similar use for either public outdoor recreation or conservation of natural resources, or both.
"Roll-back taxes" means taxes in an amount equal to the taxes that would have been payable on the property had it not been tax exempt, in the current tax year (the year of sale or change of use) and in each of the two tax years immediately preceding the current tax year during which the real property was exempt, with interest compounded at eight percent annually pursuant to 54:4-3.6 9.
N.J. Admin. Code § 7:35-1.2
See: 39 N.J.R. 2701(a), 40 N.J.R. 147(a).
In the introductory paragraph, substituted "chapter" for "Chapter"; added definitions "Act", "Change of use", "Land", "Parcel", "Program", "Property" and "Recreation and conservation purposes"; substituted definition "Certification of eligibility for tax exemption" for "Certification of tax exemption"; rewrote definitions "Application", "Nonprofit organization", "Pretax year", "Public use" and "Roll-back taxes"; in definition "Commissioner", inserted "or his or her designated representative"; in definition "Department", inserted "New Jersey"; and deleted definition "Public recreation and conservation purposes".