New Jersey Statutes

§ 54:4-1.4 — Definitions

New Jersey § 54:4-1.4
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:4-1.4 (Definitions) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:4-1.4 (2026).

Text

As used in this act: a. "Commissioner" means the Commissioner of the Department of Community Affairs; b. "Cooperative" means a housing corporation or association which entitles the holder of a share or membership interest thereof to possess and occupy for dwelling purposes a house, apartment, manufactured home or other unit of housing owned by the corporation or association, or to purchase a unit of housing constructed or erected by the corporation or association; c. "Grade" means a reference plane consisting of the average finished ground level adjacent to a structure, building, or facility at all visible exterior walls; d. "Manufactured home" means a unit of housing which:

(1)Consists of one or more transportable sections which are substantially constructed off site and, if more than on

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Bluebook (online)
New Jersey § 54:4-1.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A4-1.4.