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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-3.33: "Dwelling house" defined.
4. "Dwelling house," as used in P.L.1948, c.259 (C.54:4-3.30 et seq.), shall mean any one-family building or structure or any apartment of a horizontal property regime established pursuant to the "Horizontal Property Act," P.L.1963, c.168 (C.46:8A-1 et seq.) or any unit of a condominium property established pursuant to the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.) owned and occupied by a claimant as his legal residence in this State, or any unit in a cooperative established pursuant to "The Cooperative Recording Act of New Jersey," P.L.1987, c.381 (C.46:8D-1 et seq.), or a mutual housing corporation as defined in section 2 of P.L.1990, c.61 (C.54:4-8.58), which is occupied by a claimant who is a tenant shareholder in that cooperative or mutual housing corporation as the claimant's legal residence in this State, or where a multiple-family building or structure is owned by a claimant, then that portion thereof which is occupied by the claimant as his legal residence in this State, and includes any outhouses or appurtenances belonging thereto or usually enjoyed therewith.
L.1948, c.259, s.4; amended 1949, c.172, s.3; 1977, c.293; 2021, c.175, s.1.
This section added to the Rutgers Database: 2021-09-20 11:56:03.
Older versions of 54:4-3.33 (if available):
Court decisions that cite this statute:
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