New Jersey Statutes Title 45. Professions and Occupations 45 § 22A-42

a. Its building permit or permits; or

b. Final municipal approval of (1) its site plan or (2), in the case of single or two-family homes or separate lots, its subdivision plat; provided that the land is not valued, assessed and taxed as an agricultural or horticultural use pursuant to the “Farmland Assessment Act of 1964,” P.L.1964, c. 48 (C.54:4-23.1 et seq.); provided further that this section shall not be construed as applying to conversions or Retirement Subdivisions or Communities as defined in the “Retirement Community Full Disclosure Act,” P.L.1969, c. 215 (C.45:22A-1 et seq.).