New Jersey Statutes 54:4-2.12. Application of act, exemptions
Terms Used In New Jersey Statutes 54:4-2.12
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
(1) property leased to or by any interstate agency existing under any interstate compact between the State of New Jersey and any other State or Commonwealth; or
(2) the leasehold estates and the appurtenances or tenancies of any person heretofore or hereafter renting or leasing real property owned by any county or municipality, or agency or authority thereof, whether acquired by said county, municipality, agency, or authority for public use pursuant to law, including use as a stadium or arena, or in any other manner or for any other lawful purpose whatsoever; or
(3) leasehold estates or tenancies of any person renting or leasing for residential use any house or apartment constructed or renovated under the “Local Housing Authorities Law” (P.L.1938, c.19, as amended), “Housing Co-operation Law” (P.L.1938, c.20), “Redevelopment Companies Law” (P.L.1944, c.169), “Urban Redevelopment Law” (P.L.1946, c.52), “Public Housing Law” (P.L.1933, c.78), or any law of this State or of the United States granting, requiring, or authorizing tax assistance or total or partial tax exemption to real estate or improvements thereon used in connection with any public housing project or any veterans’ housing project.
L.1949, c.177, s.10; amended 2016, c.65, s.1.