New Jersey § 54:4-3.117 Revocation;  grounds

New Jersey Statutes

§ 54:4-3.117 — Revocation; grounds

New Jersey § 54:4-3.117

Title 54TAXATION

This text of New Jersey § 54:4-3.117 (Revocation; grounds) 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. § 54:4-3.117 (2026).

Text

The enforcing agency, after giving notice to the holder of a solar energy certificate, may revoke such certificate whenever any of the following appears: a. The certificate was obtained by fraud or misrepresentation; b. The claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of a solar energy system; c. The structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing solar energy and is being used for a different primary purpose; d. The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the enforcing agency that, in the opinion of said enforcing agency, the solar energy system is not

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The enforcing agency, after giving notice to the holder of a solar energy certificate, may revoke such certificate whenever any of the following appears: a. The certificate was obtained by fraud or misrepresentation; b. The claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of a solar energy system; c. The structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing solar energy and is being used for a different primary purpose; d. The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the enforcing agency that, in the opinion of said enforcing agency, the solar energy system is not suitable and reasonably adequate for the purpose of providing solar energy. L.1977, c. 256, s. 5. Amended by L.1983, c. 44, s. 5, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.