{"data":{"id":"us-nj/n.j.-stat.-54-4-3.114","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-3.114","heading":"Certified solar energy system","body":"Any solar energy system installed in any building, whether residential, commercial or industrial, which has been certified by the enforcing agency as a  solar energy system, shall be exempt from taxation under the chapter to which  this act is a supplement.\nL.1977, c. 256, s. 2.  Amended by L.1983, c. 44, s. 3, eff. Jan. 28, 1983; per s.9 as amended by 1982, c.218 and 1983, c.44,s.7, section expired December 31, 1987.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"ff43d4f485de44d7d15dd4f57e81ffbe2e183cd322616849c712c3ce701a1b0e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-3.113g","next":"us-nj/n.j.-stat.-54-4-3.115"},"notice":"GroundRules: Original legal text. Not legal advice."}