2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-3.60 - Definition
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.
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