§ 54-4-3-131

54:4-3.131. Certified automatic fire suppression system; tax exemption An automatic fire suppression system installed after the effective date of this act in a residential, commercial, or industrial building and certified by the enforcing agency as an automatic fire suppression system shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. L.1983, c. 309, s. 2.