New Jersey § 54:4-23
Full text of New Jersey New Jersey Statutes § 54:4-23, with citation guidance and answers to common questions.
§ 54:4-23.
a. Upon receipt of a copy of an application and accompanying information pursuant
to section 3 of P.L.1964, c. 48 ( C. 54:4-23.3 ), the Commissioner of the Department of Environmental Protection shall acknowledge
receipt of such to both the applicant and the assessor of the taxing district in which
the land is situated. b. The commissioner shall provide for a review of the application for compliance with
subsection a. of section 3 of P.L.1964, c. 48 ( C. 54:4-23.3 ). The application review shall include an on-site inspection of the property during
one of the first three years in which applications are received, and not less frequently
than once every three years following the first inspection. c. The commissioner shall notify the assessor of the taxing district, in writing,
of his findings of compliance or noncompliance of each applicant with subsection a.
of section 3 of P.L.1964, c. 48 ( C. 54:4-23.3 ). If the commissioner indicates to the assessor a finding of compliance, the assessor
may, upon his own determination that the property is otherwise qualified for valuation,
assessment and taxation, as provided in P.L.1964, c. 48 ( C. 54:4-23.1 et seq. ), approve or disapprove the application. If the commissioner indicates to the assessor that the applicant is not in compliance,
the assessor shall disapprove the application. The assessor's approval or disapproval shall be transmitted to the applicant as
in the case of other applications for valuation, assessment and taxation, as provided
in P.L.1964, c. 48 ( C. 54:4-23.1 et seq. ). d. In the event that the commissioner does not give timely notice to the assessor
of his findings after review of the application, as timely notice is prescribed by
rules and regulations adopted by the Director of the Division of Taxation, pursuant
to section 3 of this amendatory and supplementary act, 1 the assessor may approve or disapprove the application as in the case of other applications
not subject to provisions of this amendatory and supplementary act. 1
N.J.S.A. § 54:4-23.3 Note.
Frequently Asked Questions About New Jersey § 54:4-23
What does New Jersey Statutes § 54:4-23 cover?
Section 54:4-23 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54:4-23?
A common citation format is "New Jersey Statutes § 54:4-23" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54:4-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.