SENATE COMMUNITY AFFAIRS COMMITTEE

STATEMENT TO

SENATE, No. 326

STATE OF NEW JERSEY

DATED: JANUARY 18, 1996

      The Senate Community Affairs Committee reports favorably Senate, No. 326.

      This bill would supplement Title 54 of the Revised Statutes specifically to exempt from taxation as real property recreational vehicles installed in campsites. The bill would define "recreational vehicle" as a unit which:

      a. consists of one or more transportable sections which are substantially constructed off-site and, if the unit consists of more than one section, is joined together on-site;

      b. is built on a permanent chassis;

      c. is designed to be used, when connected to utilities, as a temporary dwelling on a nonpermanent foundation; and

      d. is not a "manufactured home" as defined in section 3 of P.L.1983, c.400 (C.54:4-1.4).

      This bill was prefiled for introduction in the 1996 session pending technical review. As reported, the bill includes the changes required by technical review which has been performed.