New Jersey Code § 52:18A-78.23a

Apartments created under Horizontal Property Act or unit created under Condominium Act as constituting parcel of real property
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52:18A-78.23a. Apartments created under Horizontal Property Act or unit created under Condominium Act as constituting parcel of real property
An apartment created under the "Horizontal Property Act," P.L.1963, c. 168 (C. 46:8A-1 et seq.), together with its undivided interest in the general common elements and limited common elements, or unit created under the "Condominium Act," P.L.1969, c. 257 (C. 46:8B-1 et seq.), together with its undivided interest in the common elements and limited elements, which is financed under the provisions of this act shall constitute a parcel of real property for all purposes under the laws of this State.
L.1983, c. 138, s. 13, eff. April 14, 1983.

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