New Jersey Statutes

§ 54:4-3.133 — Certificate; issuance; contents; commencement of exemption

New Jersey § 54:4-3.133
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:4-3.133 (Certificate; issuance; contents; commencement of exemption) 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. § 54:4-3.133 (2026).

Text

The enforcing agency shall certify that an automatic fire suppression system is exempt from taxation pursuant to section 2 of this act when the equipment, facility, or system installed was designed primarily as an automatic fire suppression system in accordance with regulations prescribed by the commissioner. The certificate shall contain information identifying the system and its cost and shall conform to any other requirements prescribed by the Director of the Division of Taxation. The certificate shall be submitted to the claimant; one copy of the certificate shall be retained on file by the enforcing agency and one copy shall be sent to the assessor of the taxing district in which the building equipped with the automatic fire suppression system is located. The exemption from taxation f

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Bluebook (online)
New Jersey § 54:4-3.133, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A4-3.133.