New Jersey Statutes Title 54. Taxation 54 § 4-3.113a

As used in this act:

“Board of appeals” means the construction board of appeals established under section 9 of P.L.1975, c. 217 (C.52:27D-127), having jurisdiction in the municipality in which the property is located.

“Commissioner” means the Commissioner of Community Affairs.

“Director” means the Director of the Division of Taxation in the Department of the Treasury.

“Local enforcing agency” means the enforcing agency in any municipality provided for under the “State Uniform Construction Code Act,” P.L.1975, c. 217 (C.52:27D-119 et seq.) and rules and regulations adopted pursuant thereto.

“Renewable energy” means: (1) electric energy produced from solar technologies, photovoltaic technologies, wind energy, fuel cells, geothermal technologies, wave or tidal action, methane gas from landfills, a resource recovery facility, a hydropower facility or a biomass facility, provided that the biomass is cultivated and harvested in a sustainable manner, and provided further that the Commissioner of Environmental Protection has determined that the resource recovery facility, hydropower facility or biomass facility, as appropriate, meets the highest environmental standards and minimizes any impacts to the environment and local communities; and (2) energy produced from solar thermal or geothermal technologies.

“Renewable energy system” means any equipment that is part of, or added to, a residential, commercial, industrial, or mixed use building as an accessory use, and that produces renewable energy onsite to provide all or a portion of the electrical, heating, cooling, or general energy needs of that building.