New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes.

New Jersey Revised Statutes

Title 54 - Taxation

Section 54:1-1 - State tax department continued; "department" defined

Section 54:1-2 - Department; powers and duties

Section 54:1-2.1 - Property Taxpayer Bill of Rights.

Section 54:1-6 - Commissioner to replace former board; exception

Section 54:1-7 - Official seal; form

Section 54:1-8 - Assistants; employment, duties and compensation

Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected

Section 54:1-12 - Commissioner may reorganize department; abolish positions

Section 54:1-13 - Annual report to legislature; recommendations

Section 54:1-14 - Books, records and documents; custody

Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department

Section 54:1-16 - Commissioner may issue subpoenas to witnesses

Section 54:1-17 - Oaths administered; order compelling person to submit to examination

Section 54:1-18 - Investigation of irregularity or inequality of assessments

Section 54:1-19 - Examination of assessors and other witnesses; view premises

Section 54:1-20 - Increase of assessments to equalize valuations

Section 54:1-21 - Decrease and equalization of assessments

Section 54:1-22 - Notice to assessor and owner before change

Section 54:1-23 - Notice and publication; service

Section 54:1-24 - Taxes to conform to corrected valuation

Section 54:1-25 - Investigation of method of local assessors

Section 54:1-26 - Authority of director to reassess property

Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute

Section 54:1-28 - Notice of investigation; publication; mailing

Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses

Section 54:1-30 - Investigation for securing true valuation every five years

Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller

Section 54:1-34 - Equalization of assessments between counties; annual hearing

Section 54:1-35 - Preparation of abstract of total ratables

Section 54:1-35a - Definitions

Section 54:1-35b - Average ratio and common level range; determination; certified list

Section 54:1-35c - Average ratio; determination without usable real estate sales

Section 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept

Section 54:1-35.2 - Form and contents of table

Section 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate

Section 54:1-35.4 - Review of equalization table

Section 54:1-35.5 - Effective date

Section 54:1-35.6 - Real estate sales ratio records as public records

Section 54:1-35.25 - Examinations; applications; qualifications; fee

Section 54:1-35.25a - Dispensation with 4-year college requirement; duration

Section 54:1-35.25b - Continuing education, training requirements for certified tax assessors.

Section 54:1-35.26 - Tax assessor certificate; fee

Section 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction

Section 54:1-35.28 - Certificate issued without examination; fee

Section 54:1-35.29 - Revocation, suspension of tax assessor certificate.

Section 54:1-35.30 - Certificate necessary for appointment or reappointment

Section 54:1-35.31 - Reappointment or re-election; term; removal; dismissal.

Section 54:1-35.32 - Tenure of office

Section 54:1-35.33 - Joint municipal tax assessor; eligibility

Section 54:1-35.34 - Rules and regulations

Section 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors

Section 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation

Section 54:1-35.37 - Person aggrieved by determination; hearing

Section 54:1-35.39 - Short title

Section 54:1-35.40 - Findings, determinations

Section 54:1-35.41 - Definitions

Section 54:1-35.42 - Allowance of relvaluation relief abatements

Section 54:1-35.43 - Determination of eligible properties

Section 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable

Section 54:1-35.45 - Delivery of tax bills to individuals assessed

Section 54:1-35.46 - Alternate payment date

Section 54:1-35.47 - Calculation of revaluation relief abatements

Section 54:1-35.48 - Tax liability not less than base year

Section 54:1-35.49 - Policies, procedures

Section 54:1-35.50 - Rules, regulations

Section 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy

Section 54:1-37 - Assessor not complying with law removable by court

Section 54:1-39 - Order of removal; successor appointed

Section 54:1-40 - Person removed ineligible for same office for five years

Section 54:1-41 - Appeals to state board of tax appeals; procedure

Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation

Section 54:1-43 - Sale of property; approval by state house commission; use of proceeds

Section 54:1-44 - Use of property before sale; use of proceeds; repairs

Section 54:1-45 - Separate accounts kept

Section 54:1-46 - Short title

Section 54:1-47 - Definitions

Section 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits

Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations

Section 54:1-50 - Participating municipalities; annual payments; computation; limitations

Section 54:1-51 - Allocation of funds

Section 54:1-52 - Date of payment

Section 54:1-53 - Appropriations

Section 54:1-54 - Inclusion of amount of state aid in municipal budget

Section 54:1-58.1 - List of unlocated

Section 54:1-68 - Short title

Section 54:1-69 - Legislative findings

Section 54:1-70 - Definitions

Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties

Section 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request

Section 54:1-73 - Report by assessor

Section 54:1-74 - Valuation base

Section 54:1-75 - Entitlement amount

Section 54:1-76 - Payment of entitlement

Section 54:1-77 - Revision of land use ordinance

Section 54:1-78 - Priorities for disbursements

Section 54:1-79 - Certified entitlement amount; anticipation of sums in budget

Section 54:1-80 - Reports; review; budget changes

Section 54:1-81 - Sums received not considered an exception or exemption

Section 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings

Section 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations

Section 54:1-84 - "Pinelands Property Tax Assistance Fund"; administration, definitions.

Section 54:1-85 - Distribution of funds; definitions.

Section 54:1-86 - Short title.

Section 54:1-87 - Findings, declarations relative to property tax assessment reform.

Section 54:1-88 - Definitions relative to property tax assessment reform.

Section 54:1-89 - Appointment of county assessor.

Section 54:1-90 - Real property revaluation by municipality.

Section 54:1-91 - Appointment of deputy, assistant deputy county assessors.

Section 54:1-92 - Duties of county assessor.

Section 54:1-93 - Determination of taxable status of property.

Section 54:1-94 - Review, revision or correction.

Section 54:1-95 - Annual tax list, property values available for public inspection.

Section 54:1-96 - Hiring preference.

Section 54:1-97 - Schedule for abolishment of office of municipal tax assessor.

Section 54:1-98 - Preference for appointment as deputy county assessor; tenure.

Section 54:1-99 - Transfer of property assessment function.

Section 54:1-100 - Rules, regulations.

Section 54:1-101 - Short title.

Section 54:1-102 - Findings, declarations relative to the "Real Property Assessment Demonstration Program."

Section 54:1-103 - Definitions relative to the "Real Property Assessment Demonstration Program."

Section 54:1-104 - Real property assessment demonstration program.

Section 54:1-105 - Adoption of alternative real property assessment calendar.

Section 54:1-106 - Rules, regulations.

Section 54:2-40 - Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint

Section 54:3-1 - County boards of taxation continued

Section 54:3-2 - Taxation board members.

Section 54:3-3 - Terms; vacancies

Section 54:3-4 - Oath; filing

Section 54:3-5 - President of board; election; duties on written memorandum of judgments

Section 54:3-5.1 - Reports to the director.

Section 54:3-6 - Salaries of board members.

Section 54:3-7 - County tax administrator

Section 54:3-7.1 - Reference to secretary of county board of taxation to mean and refer to office of county tax administrator

Section 54:3-7.2 - Training program

Section 54:3-8 - Salaries of administrator, assistants

Section 54:3-9 - Tenure

Section 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal

Section 54:3-11 - County boards of taxation replace predecessors

Section 54:3-12 - Other county and local boards abolished; exception

Section 54:3-13 - Secure taxation at taxable value

Section 54:3-14 - Petitions of appeal, rules, regulations and procedures; directions; record; transcript

Section 54:3-15 - Boards to view assessed properties; meetings

Section 54:3-16 - Administrator; responsibility for administrative functions and assessors; rules

Section 54:3-17 - Ratio of assessment to value; equalization table; copies to assessors.

Section 54:3-18 - Meeting to review equalization table; hearing and notice.

Section 54:3-19 - Valuations of property as confirmed to be final; copies of table

Section 54:3-20 - Assessment of omitted property

Section 54:3-20.1 - Reference to one or more members to take testimony

Section 54:3-21 - Appeal by taxpayer or taxing district; petition; complaint; exception.

Section 54:3-21.3 - Fees

Section 54:3-21.3a - Use of revenues from fees.

Section 54:3-22 - Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation

Section 54:3-23 - Disobedience of witness, punishment

Section 54:3-24 - Perjury

Section 54:3-25 - Quorum; majority may act

Section 54:3-26 - Hearing, determination of appeals

Section 54:3-26a - Action or determination of county board of taxation; review by tax court

Section 54:3-26b - Review of judgment of county board of taxation

Section 54:3-26.1 - Extension of time for hearing appeal

Section 54:3-27 - Payment of taxes pending appeal

Section 54:3-27.2 - Refund of excess taxes; interest.

Section 54:3-28 - Removal of member for cause; successor

Section 54:3-30 - Permanent offices in certain counties; records public

Section 54:3-31 - Traveling expenses of members and administrator paid by governing body

Section 54:3-32 - Preparation of annual budget request by county tax administrator.

Section 54:4-1 - Property subject to taxation.

Section 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property

Section 54:4-1.2 - Short title

Section 54:4-1.3 - Legislative findings and determinations

Section 54:4-1.4 - Definitions

Section 54:4-1.5 - Manufactured homes subject to taxation as real property

Section 54:4-1.6 - Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge

Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale

Section 54:4-1.8 - Trailers; inapplicability of act

Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes

Section 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party

Section 54:4-1.11 - Procedures for administration of tax

Section 54:4-1.12 - Storage tank deemed real property

Section 54:4-1.13 - Short title

Section 54:4-1.14 - Findings, declarations

Section 54:4-1.15 - Definitions

Section 54:4-1.16 - Schedule for reducing assessment

Section 54:4-1.17 - Construction of 1997 utility tax act.

Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles.

Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles.

Section 54:4-1.20 - Outdoor advertising sign, structure deemed real property.

Section 54:4-2 - Taxation of property of corporations

Section 54:4-2.2a - State property defined

Section 54:4-2.2b - State property; assessment and subjection to in lieu tax payment

Section 54:4-2.2c - Statements of taxable value

Section 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director

Section 54:4-2.2e - State's liability for in lieu tax payments; computation; limitations

Section 54:4-2.2e1 - Adjustments to in lieu of tax payment

Section 54:4-2.2f - Certification of amount of liability

Section 54:4-2.2g - Annual appropriation; inclusion in budget

Section 54:4-2.2h - Anticipation by municipalities in preparation of annual budget

Section 54:4-2.2i - Payment; dates

Section 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments

Section 54:4-2.2k - Rules and regulations; access to facts and information

Section 54:4-2.3 - Exempt property leased to person whose property is not exempt

Section 54:4-2.4 - Leasehold less than calendar year; proportionate assessment

Section 54:4-2.5 - Added Assessment Lists

Section 54:4-2.6 - Collection of taxes on leasehold estate

Section 54:4-2.7 - Appeal

Section 54:4-2.8 - Lien upon leasehold estate

Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate

Section 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates

Section 54:4-2.11 - Leasehold estates existing October 1, 1949

Section 54:4-2.12 - Application of act, exemptions.

Section 54:4-2.13 - Effective date

Section 54:4-2.25 - Standard of value for assessment of real property; taxable value

Section 54:4-2.26 - Percentage level of taxable value; limits

Section 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish

Section 54:4-2.31 - Personal property classifications; rules and regulations

Section 54:4-2.32 - Partial invalidity

Section 54:4-2.33 - Repeals

Section 54:4-2.34 - Applicability of act

Section 54:4-2.35 - Intention of legislature

Section 54:4-2.37 - Time of performance

Section 54:4-2.38 - Time of performance

Section 54:4-2.39 - Return of tangible personal property used in business

Section 54:4-2.40 - Failure to file return; penalty

Section 54:4-2.41 - Use of returns; destruction

Section 54:4-2.42 - Confidential nature of returns

Section 54:4-2.43 - Co-operation and assistance of assessors and public officials

Section 54:4-2.44 - Standard of value; assessment

Section 54:4-2.45 - True value of property; determination and reporting

Section 54:4-2.46 - Time of determining true value; assessment date

Section 54:4-2.47 - Taxable value of tangible personal property; computation

Section 54:4-2.48 - Return of taxable personal property; filing; review, audit and determination

Section 54:4-2.49 - Failure to file return; penalty

Section 54:4-2.49a - No first year payment

Section 54:4-2.50 - Rules and regulations

Section 54:4-2.51 - Partial invalidity

Section 54:4-2.52 - Repealed

Section 54:4-2.53 - Application of act

Section 54:4-3.3 - Exemption of public property.

Section 54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition

Section 54:4-3.3b - Date of commencement of exemption

Section 54:4-3.3c - Acquisition defined

Section 54:4-3.3d - Liability of state for taxes after acquisition

Section 54:4-3.3e - Jurisdiction over dispute

Section 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws

Section 54:4-3.3g - Definitions relative to certain properties acquired by municipalities.

Section 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission

Section 54:4-3.5 - Exemption of property used for military purposes

Section 54:4-3.6 - Tax exempt property.

Section 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio

Section 54:4-3.6b - Continuation on transfer from one to another nonprofit organization

Section 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality

Section 54:4-3.6d - Lease of tax exempt property

Section 54:4-3.6e - Leased school district property

Section 54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects.

Section 54:4-3.6g - Payment of net rents, revenues to city, independent audits.

Section 54:4-3.6h - Powers, rights, privileges exercised by city.

Section 54:4-3.6i - Terms defined.

Section 54:4-3.6j - Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions.

Section 54:4-3.7 - Charitable institution tax exemption

Section 54:4-3.9 - Exemption of burial grounds and vaults

Section 54:4-3.10 - Property of firefighters' association, exemption from taxation.

Section 54:4-3.11 - Exemption of franchises; railroad and canal property

Section 54:4-3.13 - Exemption of property of public fire patrol or salvage corps

Section 54:4-3.15 - Exemption of property used by veterans who sustained a permanent disability.

Section 54:4-3.18 - Exemption of turnpikes

Section 54:4-3.19 - Exemption of metals in transit

Section 54:4-3.20 - Exemption of personal property in storage

Section 54:4-3.21 - Exemption of motor vehicles

Section 54:4-3.24 - Exemption of property of certain young people's associations; limitation

Section 54:4-3.25 - Exemption of property of veterans' associations; limitation

Section 54:4-3.26 - Exemption of certain property of fraternal organizations

Section 54:4-3.26a - Exemption of property of fraternal organizations; date of application

Section 54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations

Section 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance

Section 54:4-3.29 - Veterans' loans, exemption from taxation

Section 54:4-3.30 - Disabled veteran's exemption.

Section 54:4-3.30a - Exemption from taxation for certain tenants.

Section 54:4-3.31 - Filing of claim.

Section 54:4-3.32 - Return of certain taxes collected on exempt property.

Section 54:4-3.33 - "Dwelling house" defined.

Section 54:4-3.34 - "Total blindness" defined

Section 54:4-3.35 - Exemption for residences of district supervisors of religious organizations

Section 54:4-3.48 - Exemption of blast or radiation fallout shelters

Section 54:4-3.49 - Definition

Section 54:4-3.50 - Application for exemption

Section 54:4-3.51 - Continuance of exemption

Section 54:4-3.52 - Historic sites; conditions; tax exemption; fee.

Section 54:4-3.53 - Certification of historic sites.

Section 54:4-3.54 - Cancellation of certification; issuance of new certification.

Section 54:4-3.54a - Certain historic properties exempt from taxation; qualifications.

Section 54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property.

Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes.

Section 54:4-3.54b - Certification of building as historic site; conditions; rules, regulations.

Section 54:4-3.54c - Cancellation of certification, notification.

Section 54:4-3.55 - Pleasure boats

Section 54:4-3.56 - Equipment for abating or preventing pollution; exemption

Section 54:4-3.57 - Certification of air pollution abatement facility

Section 54:4-3.58 - Revocation of pollution abatement certificate

Section 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system

Section 54:4-3.60 - Definition

Section 54:4-3.61 - Application for exemption

Section 54:4-3.62 - Continuance of exemption

Section 54:4-3.63 - Legislative findings and declaration

Section 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification

Section 54:4-3.65 - Application; filing; contents

Section 54:4-3.66 - Certification; procedure; qualifications

Section 54:4-3.67 - Annual certification of qualification

Section 54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption

Section 54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes

Section 54:4-3.70 - Administrative rules

Section 54:4-3.71 - Severability

Section 54:4-3.79 - Standards and guidelines; rules and regulations

Section 54:4-3.113 - Definitions

Section 54:4-3.113a - Definitions relative to certain renewable energy systems.

Section 54:4-3.113b - Property certified as renewable energy system exempt from taxation.

Section 54:4-3.113c - Requirements for certification by local enforcing agency.

Section 54:4-3.113d - Certification by local enforcing agency.

Section 54:4-3.113e - Revocation of certificate.

Section 54:4-3.113f - Review for aggrieved persons.

Section 54:4-3.113g - Rules, regulations.

Section 54:4-3.114 - Certified solar energy system

Section 54:4-3.115 - Certification; application; inspection of premises

Section 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption

Section 54:4-3.117 - Revocation; grounds

Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation

Section 54:4-3.119 - Amount of exemption; determination

Section 54:4-3.120 - Rules and regulations

Section 54:4-3.130 - Definitions

Section 54:4-3.131 - Certified automatic fire suppression system; tax exemption

Section 54:4-3.132 - Certification; application; inspection

Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption

Section 54:4-3.134 - Revocation

Section 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor

Section 54:4-3.136 - Amount of exemption from assessed valuation

Section 54:4-3.137 - Rules and regulations

Section 54:4-3.138 - Tax exemption

Section 54:4-3.139 - Findings, determinations

Section 54:4-3.140 - Definitions

Section 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body

Section 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement

Section 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project

Section 54:4-3.144 - Application procedure for tax abatement

Section 54:4-3.145 - Financial agreement; payments in lieu of taxes.

Section 54:4-3.146 - Annual administration fee payable by owner to municipality

Section 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty

Section 54:4-3.148 - Liability of owner for real property taxes on land

Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent

Section 54:4-3.150 - Short title

Section 54:4-3.151 - Findings, declarations relative to contaminated real property

Section 54:4-3.152 - Definitions

Section 54:4-3.153 - Designation of environmental opportunity zones

Section 54:4-3.154 - Ordinance providing for tax exemptions

Section 54:4-3.155 - Required application for exemption

Section 54:4-3.156 - Financial agreement evidencing approved exemption

Section 54:4-3.157 - Payments in quarterly installments

Section 54:4-3.158 - Remedial action workplan.

Section 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation.

Section 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.

Section 54:4-3.161 - Tenant rebate to medical dental practice, administration.

Section 54:4-4 - Certain municipal land extending into another county

Section 54:4-4.4 - Initial, further statements

Section 54:4-5a - Remission of county taxes

Section 54:4-5b - County institution; defined

Section 54:4-6 - County tax rebate

Section 54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes

Section 54:4-6.2 - Short title

Section 54:4-6.3 - Definitions relative to tenants property tax rebates.

Section 54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property

Section 54:4-6.5 - Computation of amount of property tax reduction

Section 54:4-6.6 - Computation of property tax rebate

Section 54:4-6.7 - Payment of property tax rebate, credit

Section 54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate

Section 54:4-6.10 - Regulations

Section 54:4-6.11 - Double damages

Section 54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction

Section 54:4-6.13 - Severability

Section 54:4-7 - Deductions for slaughter of condemned cattle

Section 54:4-8 - Deductions made by tax collector; resolution

Section 54:4-8.10 - Definitions.

Section 54:4-8.11 - Veterans' tax deduction.

Section 54:4-8.12 - Application for tax deduction.

Section 54:4-8.13 - Filing of application with assessor

Section 54:4-8.15 - Facts essential to support claim for deduction.

Section 54:4-8.16 - Continuance of deductions

Section 54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements.

Section 54:4-8.18 - Continuance to deduction right; change in status.

Section 54:4-8.19 - Rules and regulations; forms

Section 54:4-8.20 - Administration of oaths

Section 54:4-8.21 - Appeals

Section 54:4-8.22 - Repeal

Section 54:4-8.23 - Application of act

Section 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions

Section 54:4-8.25 - Property tax deferment for certain persons in military service.

Section 54:4-8.26 - Written application for tax deferral; tax lien during deferment prohibited.

Section 54:4-8.27 - State payment to municipality, refund upon payment.

Section 54:4-8.40 - Definitions

Section 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount

Section 54:4-8.41a - Surviving spouse over 55; entitlement of deduction

Section 54:4-8.42 - Written application for deduction; inquiry into right

Section 54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund

Section 54:4-8.44 - Facts essential to support claims for deduction

Section 54:4-8.44a - Filing for tax deduction

Section 54:4-8.45 - Continuance of deduction right; change in status

Section 54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions

Section 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths

Section 54:4-8.48 - Administration of oaths

Section 54:4-8.49 - Appeals

Section 54:4-8.50 - Repeal

Section 54:4-8.51 - Application of act

Section 54:4-8.52 - Certification of tax deductions to director

Section 54:4-8.53 - Inspection of records

Section 54:4-8.53a - Reimbursement to taxing district relative to deductions

Section 54:4-8.54 - Inclusion of deductions in abstract of ratables for county

Section 54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder

Section 54:4-8.56 - Regulations

Section 54:4-8.57 - Short title.

Section 54:4-8.58 - Definitions relative to the homestead credit act.

Section 54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after.

Section 54:4-8.59 - Homestead rebate or credit, amount; eligibility; determination.

Section 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions.

Section 54:4-8.61 - Rebates for property taxes and rent.

Section 54:4-8.62 - Rebate, credit applications.

Section 54:4-8.63 - Rebates, credits, distribution, payment.

Section 54:4-8.64 - Property tax delinquency; withholding of rebates, credits.

Section 54:4-8.65 - Rebates, credits not subject to legal process; exceptions.

Section 54:4-8.66 - Appeal to tax court from director's determination of amount.

Section 54:4-8.66a - Misrepresentation, penalty.

Section 54:4-8.66b - Erroneous rebates or credits, installment payments for senior, disabled property taxpayers.

Section 54:4-8.66c - Recovery of rebates, credits.

Section 54:4-8.66d - Rules, regulations.

Section 54:4-8.66e - Administrative costs appropriated annually.

Section 54:4-8.67 - Definitions relative to homestead property tax reimbursement.

Section 54:4-8.68 - Income eligibility limits, adjustment.

Section 54:4-8.69 - Annual reimbursement entitlement.

Section 54:4-8.70 - Application for homestead property tax reimbursement.

Section 54:4-8.71 - Payments mailed

Section 54:4-8.72 - Proportionate shares, forms of ownership.

Section 54:4-8.73 - Rules, regulations.

Section 54:4-8.74 - Determination of base year.

Section 54:4-8.75 - Violations, penalties.

Section 54:4-8.76 - Short title.

Section 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services.

Section 54:4-8.78 - Definitions relative to regionalization of certain local government services.

Section 54:4-8.79 - Application for State aid to reduce property taxes; REAP formula.

Section 54:4-8.80 - Regional Efficiency Aid Program.

Section 54:4-8.81 - Rules for REAP aid to tenants.

Section 54:4-8.82 - Limitation on amount of deductions.

Section 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate

Section 54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate

Section 54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed

Section 54:4-10 - Guardians and representatives; assessments in name of; estates

Section 54:4-11.1 - Outdoor advertising space, fee; definitions.

Section 54:4-12 - Assessor; duties; ascertain persons and property taxable

Section 54:4-13 - Refusal of person to be sworn or answer; penalty

Section 54:4-16 - Assessor empowered to examine under oath

Section 54:4-17 - Oath; form and content

Section 54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax

Section 54:4-23 - Assessment of real property; conditions for reassessment.

Section 54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time

Section 54:4-23b - Inspections of real property for purposes of reassessment.

Section 54:4-23c - Rules, regulations.

Section 54:4-23.1 - Short title

Section 54:4-23.2 - Value of land actively devoted to agricultural or horticultural use

Section 54:4-23.3 - Agricultural use of land.

Section 54:4-23.3a - Application; review for compliance

Section 54:4-23.3b - Disqualification

Section 54:4-23.3c - Land use for taxation purposes.

Section 54:4-23.3d - Development of guidelines for certain agricultural, horticultural practices.

Section 54:4-23.3e - Land used not considered in agricultural, horticultural use.

Section 54:4-23.4 - Land deemed in horticultural use.

Section 54:4-23.5 - Land deemed actively devoted to agricultural, horticultural, woodland use.

Section 54:4-23.6 - Qualifications for valuation, assessment, taxation

Section 54:4-23.7 - Considerations of assessor in valuing land.

Section 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.

Section 54:4-23.7b - Provision of plan with application.

Section 54:4-23.8 - Determination of amount of rollback taxes

Section 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes

Section 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation

Section 54:4-23.11 - Area of land included

Section 54:4-23.12 - Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations

Section 54:4-23.13 - Determination of eligibility of land for valuation, assessment, taxation

Section 54:4-23.13b - Notice of disallowance

Section 54:4-23.13c - Eligibility of land for certain use relative to livestock

Section 54:4-23.14 - Application form; contents; violations, penalties.

Section 54:4-23.15 - Continuance of valuation, assessment and taxation under act

Section 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement

Section 54:4-23.16 - Separation or split off of part of land

Section 54:4-23.18 - Location of contiguous land in more than one taxing district

Section 54:4-23.19 - Tax list and duplicate; factual details

Section 54:4-23.20 - State Farmland Evaluation Committee.

Section 54:4-23.21 - Rules and regulations; forms

Section 54:4-23.22 - Partial invalidity

Section 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years

Section 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment

Section 54:4-24 - Assessor's list; form and content

Section 54:4-25 - Tract lying between two districts; how assessed

Section 54:4-26 - Assessor to follow forms and methods prescribed by director

Section 54:4-27 - Exempt property listed separately

Section 54:4-28 - Assessments by block system and house number

Section 54:4-29 - Purchaser of realty may present deed to assessor for certificate

Section 54:4-30 - Duty of county recording officer where deed not certified

Section 54:4-31 - Abstract of deed provided electronically, mailed to assessor.

Section 54:4-32 - Fee; refusal of deed for lack of address

Section 54:4-33 - Taxation of mortgaged property

Section 54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds

Section 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment

Section 54:4-35 - Period for assessing; assessor's duplicate; preliminary, final assessment list.

Section 54:4-35.1 - Material depreciation of structure; determination of value.

Section 54:4-36 - Assessor's affidavit; form and content

Section 54:4-36.1 - Statement of estimated total amount of approved tax deductions

Section 54:4-37 - Penalty for failure to file duplicate; removal of assessor

Section 54:4-38 - Public inspection notice; advertisement; appeals.

Section 54:4-38.1 - Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal.

Section 54:4-39 - Amount appropriated for schools; notification by state comptroller

Section 54:4-40 - Amount required by general tax for state purposes; notification

Section 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts

Section 54:4-42 - Tax requirements certified to county tax board

Section 54:4-43 - Judgment executions added to tax requirements; duty of county board

Section 54:4-44 - Inclusion in next levy in certain cases

Section 54:4-45 - Certified statement of amount of moneys appropriated for school purposes.

Section 54:4-46 - Tax lists and duplicates revised by county board

Section 54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation

Section 54:4-47 - Revision and equalization; functions of county board

Section 54:4-48 - Changes entered; amount of total tax fixed

Section 54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.

Section 54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable

Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination

Section 54:4-51 - Excess payment; crediting and application

Section 54:4-52 - Table of aggregates for county; prepared by county board.

Section 54:4-52.1 - Effective date

Section 54:4-53 - Clerical errors; adjustment in following year

Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund

Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record

Section 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty

Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected

Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected

Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality

Section 54:4-59 - Court to amend and fix amount due

Section 54:4-60 - Lien; court may make proper levy

Section 54:4-61 - When assessment not to be set aside

Section 54:4-62 - Amendment of assessment; grounds; computation

Section 54:4-63.1 - "Completed" defined

Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment

Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment

Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner

Section 54:4-63.5 - Filing, examination, correction and delivery to collectors

Section 54:4-63.6 - Entry of added assessments; extension of tax

Section 54:4-63.7 - Tax bills for added taxes

Section 54:4-63.8 - Time of payment and delinquency

Section 54:4-63.9 - Collection and accounting for taxes

Section 54:4-63.10 - Payments by municipality to county

Section 54:4-63.11 - Appeals from added assessments

Section 54:4-63.11a - Extension for hearing of appeal for added assessments

Section 54:4-63.12 - Power of county board of taxation to assess omitted property

Section 54:4-63.13 - Complaints of omitted property; procedure

Section 54:4-63.14 - Summary hearing; judgment

Section 54:4-63.15 - Assessment of omitted property

Section 54:4-63.16 - Omitted assessment list and listing of assessments

Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors

Section 54:4-63.18 - Entry of omitted assessments; extension

Section 54:4-63.19 - Duties of collector; taxpayer put upon notice

Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien

Section 54:4-63.21 - Collection of taxes and accounting

Section 54:4-63.22 - Payments by municipalities to counties

Section 54:4-63.23 - Review of judgment of county board of taxation

Section 54:4-63.24 - Application of act

Section 54:4-63.25 - Effective date

Section 54:4-63.26 - Exempt property which ceases to be exempt

Section 54:4-63.27 - Valuation of property previously exempt

Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment

Section 54:4-63.29 - Law applicable to property which ceases to be exempt

Section 54:4-63.30 - Effective date

Section 54:4-63.31 - Assessment of omitted property; determination of taxable value

Section 54:4-63.32 - Assessor's omitted list; filing; public record

Section 54:4-63.33 - Listing names and properties; forms and methods

Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax

Section 54:4-63.35 - Notice to owner of omitted tax assessment

Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice

Section 54:4-63.37 - Payment of taxes; collection and accounting

Section 54:4-63.38 - Payments by municipality to county

Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments

Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments

Section 54:4-63.40 - Application of act

Section 54:4-64 - Delivery of tax bills.

Section 54:4-64a - Complete tax bill, computation of first and second installments

Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry

Section 54:4-65 - Form and content of property tax bills.

Section 54:4-65.1 - Additional information printed on tax bill.

Section 54:4-66 - When calendar year taxes payable, delinquent.

Section 54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formula.

Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures.

Section 54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year

Section 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year

Section 54:4-66.5 - Regulations, forms, procedures

Section 54:4-66.6 - Definitions relative to local government unit charitable funds.

Section 54:4-66.7 - Establishment of certain charitable, spillover funds by local unit.

Section 54:4-66.8 - Permitted donations; use of funds.

Section 54:4-66.9 - Credit applied to property taxes.

Section 54:4-66.10 - Construction of act.

Section 54:4-66.11 - Immunity from certain liability.

Section 54:4-66.12 - Rules, regulations.

Section 54:4-67 - Discount for prepayment; interest for delinquencies; notification; exceptions.

Section 54:4-67.1 - Accounts of unpaid properties deemed delinquent

Section 54:4-68 - Property taxes, assessments, prepayment in certain cases.

Section 54:4-68.1 - Definitions relative to prepayment; issuance of receipt, refund.

Section 54:4-69 - Discount; excess refunded; deficiency collected

Section 54:4-69.1 - Payment of taxes by mortgagee

Section 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment

Section 54:4-70 - Acceptance of orders issued by school board as tax payments

Section 54:4-71 - Payments entered in duplicate; cash book; mechanical recordation

Section 54:4-72 - Collector's office; when open

Section 54:4-73 - Collector's monthly report; payments to municipal treasurer

Section 54:4-74 - Payment of State and county taxes by municipality.

Section 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer.

Section 54:4-76 - Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.

Section 54:4-77 - State taxes; payment by county

Section 54:4-78 - Enforcement of payment of personal taxes

Section 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes

Section 54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector

Section 54:4-81 - Certificate of commitment; certificate of release

Section 54:4-82 - Hearing on debtor's ability to pay

Section 54:4-83 - Limit to imprisonment for dog tax

Section 54:4-84 - Advertisement and sale of personal property for taxes

Section 54:4-85 - Collector's fees

Section 54:4-86 - Further action to collect tax due; collector of arrears; bond

Section 54:4-87 - Collectors of arrears; powers and duties

Section 54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable

Section 54:4-90 - Sale of timber on unimproved, untenanted and other land

Section 54:4-91 - Collector's annual statement of receipts

Section 54:4-91.1 - Collector's list of delinquent taxes believed not collectible

Section 54:4-91.2 - Release of collector; cancellation of uncollectible taxes

Section 54:4-91.3 - Effective date

Section 54:4-95 - List of delinquents published; cost charged

Section 54:4-96 - Taxes exceeding value of realty; adjustment and settlement

Section 54:4-97 - Settlement of unpaid taxes by city when lien is questioned

Section 54:4-98 - Action when payment is made; cancellation of record

Section 54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected

Section 54:4-100 - Principal sum not to be abated unless market value exceeded

Section 54:4-101 - Payment required in sixty days

Section 54:4-102 - Rules and regulations

Section 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens

Section 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens

Section 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens

Section 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens

Section 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens

Section 54:4-105 - Remissions credited on second half of taxes

Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected

Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation

Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest

Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase

Section 54:4-110 - "Municipal charges" defined

Section 54:4-111 - Other rights unimpaired

Section 54:4-112 - Conditions precedent to compromise settlement

Section 54:4-113 - Other laws unaffected

Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges

Section 54:4-115 - Method of procedure by municipality

Section 54:4-116 - Acceptance of deed by municipality

Section 54:4-117 - When settlement prohibited

Section 54:4-118 - Not to be at variance with law

Section 54:4-119 - Owner to pay all expenses

Section 54:4-120 - "Municipal charges" defined

Section 54:4-121 - Other laws unaffected

Section 54:4-121.1 - Poll tax, cancellation of

Section 54:4-122 - May compromise, adjust or cancel cemetery assessments

Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act

Section 54:4-122.2 - Definitions

Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies

Section 54:4-122.4 - Bond of municipal collector; conditions

Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board

Section 54:4-122.6 - System of internal checks in lieu of minimum penalties

Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand

Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk

Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations

Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond

Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing

Section 54:4-122.12 - Findings and order of State Board on release from bond

Section 54:4-122.13 - Rules and regulations

Section 54:4-122.14 - Application of Act

Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required

Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income

Section 54:4-125 - Fees not to be allowed to receiver or counsel

Section 54:4-126 - Expenses in connection with operation of property; payment

Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act

Section 54:4-128 - Facts to be established; verification of complaint, effect

Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest

Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption

Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income

Section 54:4-132 - Remedy as cumulative

Section 54:4-133 - Exceptions to application of Act

Section 54:4-134 - Application of refund to delinquency.

Section 54:4-135 - Construction of act

Section 54:4-136 - Application of act

Section 54:4A-1 - United States or agency thereof, contributions in lieu of taxes, procedure; disposition.

Section 54:4A-2 - Contributions in lieu of taxes for prior years; disposition

Section 54:4A-3 - Receipt given for contributions in lieu of taxes.

Section 54:4A-4 - Palisades Interstate Park lands; compensation to municipalities

Section 54:4A-5 - Estimate of sum municipality would have derived; appropriation

Section 54:4A-6 - Budget; including sum appropriated

Section 54:4A-7 - Use of sum appropriated

Section 54:4B-1 - Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

Section 54:4B-2 - Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

Section 54:4B-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes

Section 54:4B-4 - Exclusive remedy; applicability

Section 54:5-1 - Short title

Section 54:5-2 - "Land" , "municipality" and "municipal lien" defined