New Jersey Statutes Title 54. Taxation 54 § 4-3.152

As used in this act:

“Assessor” means the municipal tax assessor appointed pursuant to the provisions of chapter 9 of Title 40A of the New Jersey Statutes;

“Contamination” or “contaminant” means any discharged hazardous substance as defined pursuant to section 3 of P.L.1976, c. 141 (C.58:10-23.11b), hazardous waste as defined pursuant to section 1 of P.L.1976, c. 99 (C.13:1E-38), or pollutant as defined pursuant to section 3 of P.L.1977, c. 74 (C.58:10A-3);

“Environmental opportunity zone” means any qualified real property that has been designated by the governing body as an environmental opportunity zone pursuant to section 4 of P.L.1995, c. 413 (C.54:4-3.153);

“Limited restricted use remedial action” means any remedial action that requires the continued use of institutional controls but does not require the use of an engineering control;

“Qualified real property” means any parcel of real property that is now vacant or underutilized, which is in need of a remediation due to a discharge or threatened discharge of a contaminant ;

“Remediation” means all necessary actions to investigate and clean up or respond to any known, suspected, or threatened discharge of contaminants, including, as necessary, the preliminary assessment, site investigation, remedial investigation, and remedial action;

“Remediation cost” means cost associated with the implementation of a remediation, including all direct and indirect legal, administrative and capital costs, engineering costs, and annual operation, maintenance, and monitoring costs;

“Unrestricted use remedial action” means any remedial action that does not require the continued use of engineering or institutional controls in order to meet the established health risk or environmental standards.