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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-3.60: Definition
For the purposes of this act, an "improvement to real estate" or "improvement" shall mean any structure, machinery, equipment, device or facility necessary to the installation or maintenance of a potable water supply system or a water-carried sewerage disposal system in accordance with the provisions of sections 26, 27 or 28 of chapter 71 of the laws of 1945, as amended and supplemented.
L.1967, c. 260, s. 2, eff. Dec. 26, 1967.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-3.60 (if available):
Court decisions that cite this statute:
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