LegalFix
Sign In

Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles.

NJ Rev Stat § 54:4-1.18 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

54:4-1.18 Definitions relative to taxation of recreational vehicles.

1. As used in this act:

"Campsite" means any parcel of land, or contiguous parcels of land under common ownership, designed and used for the purpose of camping and associated recreational uses.

"Nonpermanent foundation" means any foundation consisting of nonmortared blocks, wheels, a concrete slab, runners, or any combination thereof, or any other system for the installation and anchorage of a recreational vehicle on other than a permanent foundation.

"Recreational vehicle" means a unit which:

a. Consists of one or more transportable sections which are substantially constructed off-site and, if the unit consists of more than one section, is joined together on-site;

b. Is built on a permanent chassis;

c. Is designed to be used, when connected to utilities, as a temporary dwelling on a nonpermanent foundation and is not, in fact, used as a dwelling unit on a permanent basis; and

d. Is not a "manufactured home" as defined in section 3 of P.L.1983, c.400 (C.54:4-1.4).

L.1999,c.284,s.1.

Previous Section
Section 54:4-1.17 - Construction of 1997 utility tax act.
Next Section
Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles.