2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-3.33 - "Dwelling House" Defined
54:4-3.33. "Dwelling house" defined
"Dwelling house," as used in this act, shall mean any one-family building or structure or any unit 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 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, p. 1134, s. 4. Amended by L.1949, c. 172, p. 562, s. 3; L.1977, c. 293, s. 1, eff. Dec. 12, 1977.
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