New Jersey § 54:4-3.64 Land for conservation or recreation purposes owned by nonprofit  corporation or organization;  certification of qualification

New Jersey Statutes

§ 54:4-3.64 — Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification

New Jersey § 54:4-3.64

Title 54TAXATION

This text of New Jersey § 54:4-3.64 (Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification) 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. § 54:4-3.64 (2026).

Text

All lands and the improvements thereon actually and exclusively used for conservation or recreation purposes, owned and maintained or operated for the benefit of the public by a nonprofit corporation or organization organized under the laws of this or any State of the United States authorized to carry out the purposes on account of which the exemption is claimed and which is qualified for exemption from Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code shall be exempt from taxation; provided, however, that the Commissioner of the Department of Environmental Protection certifies that the real property and the property owner are qualified under the terms of this act. L.1974, c. 167, s. 2, eff. Dec. 9, 1974.

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All lands and the improvements thereon actually and exclusively used for conservation or recreation purposes, owned and maintained or operated for the benefit of the public by a nonprofit corporation or organization organized under the laws of this or any State of the United States authorized to carry out the purposes on account of which the exemption is claimed and which is qualified for exemption from Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code shall be exempt from taxation; provided, however, that the Commissioner of the Department of Environmental Protection certifies that the real property and the property owner are qualified under the terms of this act. L.1974, c. 167, s. 2, eff. Dec. 9, 1974.