N.J. Admin. Code § 5:23-2.39

Current through Register Vol. 56, No. 23, December 2, 2024
Section 5:23-2.39 - Automatic fire suppression systems
(a) Applications for tax exemption pursuant to P.L. 1983, c.309 shall be made on a form prepared by the Department of Treasury, Division of Taxation, and made available to the public at the office of the enforcing agency.
(b) Construction official's responsibilities:
1. The construction official shall have responsibility for determining the eligibility of any proposed automatic fire suppression systems.
2. The construction official shall consult with the appropriate subcode officials in determining conformity with the building and fire protection subcodes and their referenced standards, as well as, where applicable, the most recently published editions of NFPA 13D, NFPA 20, NFPA 22 and NFPA 24. A system shall only be eligible for tax exemption if it conforms to such of these standards as are applicable to that type of automatic fire suppression system and appurtenant installations.
i. A system shall not be deemed ineligible because it is in a new building or because it only provides coverage to part of a building.
3. The construction official shall, in addition, review the cost estimates provided by the applicant.
4. The construction official may require documentation in the form of signed contracts, contractor estimates and the like if he deems it necessary.
5. The construction official shall grant or deny certification of the system prior to issuance of the construction permit and shall notify the applicant of his decision at that time.
6. The construction official shall forward a copy of the approved application for exemption to the municipal assessor for his action upon issuance of the certificate of occupancy or certification of completion.
(c) The enforcing agency, after giving written notice to the owner, may revoke such certification whenever any of the following appears:
1. The exemption was obtained by fraud or misrepresentation;
2. The claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of an automatic fire suppression system;
3. The mechanical system to which the certificate relates has ceased to be used for the primary purpose of providing automatic fire suppression and is being used for a different primary purpose;
4. The claimant for tax exemption hereunder has so departed from the equipment, design and construction previously certified by the enforcing agency that, in the opinion of said enforcing agency, the automatic fire suppression system is not suitable and reasonably adequate for the purpose of providing automatic fire suppression.
(d) The construction official shall notify the assessor in writing of the revocation of the certification.
(e) Appeals may be made regarding the decision of the construction official to the Construction Board of Appeals having jurisdiction, in accordance with N.J.A.C. 5:23A.

N.J. Admin. Code § 5:23-2.39

New Rule, R.1984 d.121, effective 4/16/1984.
See: 16 N.J.R. 180(a), 16 N.J.R. 874(a).
This section replaces 5:23-6.2, Construction Official's Responsibilities, which was recodified as N.J.A.C. 5:23-6.1(b).
Recodified from 5:23-6.2 by R.1987 d.387, effective 10/5/1987.
See: 19 N.J.R. 433(b), 19 N.J.R. 1793(a).
Recodified from 5:23-6.4 and amended by R.1997 d.409, effective 10/6/1997.
See: 29 N.J.R. 2736(a), 29 N.J.R. 4281(a).
In (e), amended N.J.A.C. reference.