New Jersey Code § 40:34A-4

Exemption from taxes and special assessments
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40:34A-4. Exemption from taxes and special assessments
Every off-street parking facility is hereby declared to be devoted to an essential public and governmental function and purpose and shall be exempt from all taxes and special assessments of the State or any subdivision thereof.
L.1972, c. 83, s. 4, eff. July 10, 1972.

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