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§ 54:4-1 |
Property subject to taxation |
§ 54:4-1.1 |
Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property |
§ 54:4-1.2 |
Short title |
§ 54:4-1.3 |
Legislative findings and determinations |
§ 54:4-1.4 |
Definitions |
§ 54:4-1.5 |
Manufactured homes subject to taxation as real property |
§ 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 |
§ 54:4-1.7 |
Sales tax; imposition on manufacturer’s invoice price of manufactured home on first sale |
§ 54:4-1.8 |
Trailers; inapplicability of act |
§ 54:4-1.9 |
Transfer inheritance and estate tax; application to manufactured homes |
§ 54:4-1.10 |
Tax exempt real property; activity conducted for profit; tax liability of private party |
§ 54:4-1.11 |
Procedures for administration of tax |
§ 54:4-1.12 |
Storage tank deemed real property |
§ 54:4-1.13 |
Short title |
§ 54:4-1.14 |
Findings, declarations |
§ 54:4-1.15 |
Definitions |
§ 54:4-1.16 |
Schedule for reducing assessment |
§ 54:4-1.17 |
Construction of 1997 utility tax act |
§ 54:4-1.18 |
Definitions relative to taxation of recreational vehicles |
§ 54:4-1.19 |
Exemption from taxation as real property for certain recreational vehicles |
§ 54:4-1.20 |
Outdoor advertising sign, structure deemed real property |
§ 54:4-2 |
Taxation of property of corporations |
§ 54:4-2.2a |
State property defined |
§ 54:4-2.2b |
State property; assessment and subjection to in lieu tax payment |
§ 54:4-2.2c |
Statements of taxable value |
§ 54:4-2.2d |
Review and revision of list and assessment by director; notice; finality of determination by director |
§ 54:4-2.2e |
State’s liability for in lieu tax payments; computation; limitations |
§ 54:4-2.2e1 |
Adjustments to in lieu of tax payment |
§ 54:4-2.2f |
Certification of amount of liability |
§ 54:4-2.2g |
Annual appropriation; inclusion in budget |
§ 54:4-2.2h |
Anticipation by municipalities in preparation of annual budget |
§ 54:4-2.2i |
Payment; dates |
§ 54:4-2.2j |
Appropriation lower than amount necessary for full funding; apportionment of payments |
§ 54:4-2.2k |
Rules and regulations; access to facts and information |
§ 54:4-2.3 |
Exempt property leased to person whose property is not exempt |
§ 54:4-2.4 |
Leasehold less than calendar year; proportionate assessment |
§ 54:4-2.5 |
Added Assessment Lists |
§ 54:4-2.6 |
Collection of taxes on leasehold estate |
§ 54:4-2.7 |
Appeal |
§ 54:4-2.8 |
Lien upon leasehold estate |
§ 54:4-2.9 |
Proportionate cancellation on termination of leasehold estate |
§ 54:4-2.10 |
Anticipation of taxes to be collected from leasehold estates |
§ 54:4-2.11 |
Leasehold estates existing October 1, 1949 |
§ 54:4-2.12 |
Application of act, exemptions |
§ 54:4-2.13 |
Effective date |
§ 54:4-2.25 |
Standard of value for assessment of real property; taxable value |
§ 54:4-2.26 |
Percentage level of taxable value; limits |
§ 54:4-2.27 |
Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish |
§ 54:4-2.31 |
Personal property classifications; rules and regulations |
§ 54:4-2.32 |
Partial invalidity |
§ 54:4-2.33 |
Repeals |
§ 54:4-2.34 |
Applicability of act |
§ 54:4-2.35 |
Intention of legislature |
§ 54:4-2.37 |
Time of performance |
§ 54:4-2.38 |
Time of performance |
§ 54:4-2.39 |
Return of tangible personal property used in business |
§ 54:4-2.40 |
Failure to file return; penalty |
§ 54:4-2.41 |
Use of returns; destruction |
§ 54:4-2.42 |
Confidential nature of returns |
§ 54:4-2.43 |
Co-operation and assistance of assessors and public officials |
§ 54:4-2.44 |
Standard of value; assessment |
§ 54:4-2.45 |
True value of property; determination and reporting |
§ 54:4-2.46 |
Time of determining true value; assessment date |
§ 54:4-2.47 |
Taxable value of tangible personal property; computation |
§ 54:4-2.48 |
Return of taxable personal property; filing; review, audit and determination |
§ 54:4-2.49 |
Failure to file return; penalty |
§ 54:4-2.49a |
No first year payment |
§ 54:4-2.50 |
Rules and regulations |
§ 54:4-2.51 |
Partial invalidity |
§ 54:4-2.53 |
Application of act |
§ 54:4-3.3 |
Exemption of public property |
§ 54:4-3.3a |
Real property acquired by state, state agency or state authority; exemption during period following acquisition |
§ 54:4-3.3b |
Date of commencement of exemption |
§ 54:4-3.3c |
Acquisition defined |
§ 54:4-3.3d |
Liability of state for taxes after acquisition |
§ 54:4-3.3e |
Jurisdiction over dispute |
§ 54:4-3.3f |
Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws |
§ 54:4-3.3g |
Definitions relative to certain properties acquired by municipalities |
§ 54:4-3.4 |
Exemption of certain property of Passaic valley sewerage commission |
§ 54:4-3.5 |
Exemption of property used for military purposes |
§ 54:4-3.6 |
Tax exempt property |
§ 54:4-3.6a |
Exemption of property of nonprofit association used for production and broadcasting of educational television and radio |
§ 54:4-3.6b |
Continuation on transfer from one to another nonprofit organization |
§ 54:4-3.6c |
Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality |
§ 54:4-3.6d |
Lease of tax exempt property |
§ 54:4-3.6e |
Leased school district property |
§ 54:4-3.6f |
Exemption from property taxation, special assessments for certain sports and entertainment projects |
§ 54:4-3.6g |
Payment of net rents, revenues to city, independent audits |
§ 54:4-3.6h |
Powers, rights, privileges exercised by city |
§ 54:4-3.6i |
Terms defined |
§ 54:4-3.6j |
Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions |
§ 54:4-3.7 |
Charitable institution tax exemption |
§ 54:4-3.9 |
Exemption of burial grounds and vaults |
§ 54:4-3.10 |
Property of firefighters’ association, exemption from taxation |
§ 54:4-3.11 |
Exemption of franchises; railroad and canal property |
§ 54:4-3.13 |
Exemption of property of public fire patrol or salvage corps |
§ 54:4-3.15 |
Exemption of property used by veterans who sustained a permanent disability |
§ 54:4-3.18 |
Exemption of turnpikes |
§ 54:4-3.19 |
Exemption of metals in transit |
§ 54:4-3.20 |
Exemption of personal property in storage |
§ 54:4-3.21 |
Exemption of motor vehicles |
§ 54:4-3.24 |
Exemption of property of certain young people’s associations; limitation |
§ 54:4-3.25 |
Exemption of property of veterans’ associations; limitation |
§ 54:4-3.26 |
Exemption of certain property of fraternal organizations |
§ 54:4-3.26a |
Exemption of property of fraternal organizations; date of application |
§ 54:4-3.27 |
Exemption of property of certain volunteer aid and relief associations or organizations |
§ 54:4-3.28 |
Growing crops, trees, shrubs and vines not taxable before severance |
§ 54:4-3.29 |
Veterans’ loans, exemption from taxation |
§ 54:4-3.30 |
Disabled veteran’s exemption |
§ 54:4-3.30a |
Exemption from taxation for certain tenants |
§ 54:4-3.31 |
Filing of claim |
§ 54:4-3.32 |
Return of certain taxes collected on exempt property |
§ 54:4-3.33 |
“Dwelling house” defined |
§ 54:4-3.34 |
“Total blindness” defined |
§ 54:4-3.35 |
Exemption for residences of district supervisors of religious organizations |
§ 54:4-3.48 |
Exemption of blast or radiation fallout shelters |
§ 54:4-3.49 |
Definition |
§ 54:4-3.50 |
Application for exemption |
§ 54:4-3.51 |
Continuance of exemption |
§ 54:4-3.52 |
Historic sites; conditions; tax exemption; fee |
§ 54:4-3.53 |
Certification of historic sites |
§ 54:4-3.54 |
Cancellation of certification; issuance of new certification |
§ 54:4-3.54a |
Certain historic properties exempt from taxation; qualifications |
§ 54:4-3.54a1 |
Findings, declarations relative to tax exemptions for certain historic site real property |
§ 54:4-3.54a2 |
Certain tax exemptions null and void; liability for certain taxes |
§ 54:4-3.54b |
Certification of building as historic site; conditions; rules, regulations |
§ 54:4-3.54c |
Cancellation of certification, notification |
§ 54:4-3.55 |
Pleasure boats |
§ 54:4-3.56 |
Equipment for abating or preventing pollution; exemption |
§ 54:4-3.57 |
Certification of air pollution abatement facility |
§ 54:4-3.58 |
Revocation of pollution abatement certificate |
§ 54:4-3.59 |
Exemption of improvement to water supply or sewerage disposal system |
§ 54:4-3.60 |
Definition |
§ 54:4-3.61 |
Application for exemption |
§ 54:4-3.62 |
Continuance of exemption |
§ 54:4-3.63 |
Legislative findings and declaration |
§ 54:4-3.64 |
Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification |
§ 54:4-3.65 |
Application; filing; contents |
§ 54:4-3.66 |
Certification; procedure; qualifications |
§ 54:4-3.67 |
Annual certification of qualification |
§ 54:4-3.68 |
Time for filing statements of exemption; proof of right for continuance of exemption |
§ 54:4-3.69 |
Use of property for other than conservation or recreation purposes; roll-back taxes |
§ 54:4-3.70 |
Administrative rules |
§ 54:4-3.71 |
Severability |
§ 54:4-3.79 |
Standards and guidelines; rules and regulations |
§ 54:4-3.113 |
Definitions |
§ 54:4-3.113a |
Definitions relative to certain renewable energy systems |
§ 54:4-3.113b |
Property certified as renewable energy system exempt from taxation |
§ 54:4-3.113c |
Requirements for certification by local enforcing agency |
§ 54:4-3.113d |
Certification by local enforcing agency |
§ 54:4-3.113e |
Revocation of certificate |
§ 54:4-3.113f |
Review for aggrieved persons |
§ 54:4-3.113g |
Rules, regulations |
§ 54:4-3.114 |
Certified solar energy system |
§ 54:4-3.115 |
Certification; application; inspection of premises |
§ 54:4-3.116 |
Certification; qualifications; contents; filing; effective date of exemption |
§ 54:4-3.117 |
Revocation; grounds |
§ 54:4-3.118 |
Review; action of enforcing agency; action of assessor or director of division of taxation |
§ 54:4-3.119 |
Amount of exemption; determination |
§ 54:4-3.120 |
Rules and regulations |
§ 54:4-3.130 |
Definitions |
§ 54:4-3.131 |
Certified automatic fire suppression system; tax exemption |
§ 54:4-3.132 |
Certification; application; inspection |
§ 54:4-3.133 |
Certificate; issuance; contents; commencement of exemption |
§ 54:4-3.134 |
Revocation |
§ 54:4-3.135 |
Appeals from action of enforcing agency, director of division of taxation or assessor |
§ 54:4-3.136 |
Amount of exemption from assessed valuation |
§ 54:4-3.137 |
Rules and regulations |
§ 54:4-3.138 |
Tax exemption |
§ 54:4-3.139 |
Findings, determinations |
§ 54:4-3.140 |
Definitions |
§ 54:4-3.141 |
Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body |
§ 54:4-3.142 |
Abatements of real property taxes for qualified residential property; application, approval, requirement |
§ 54:4-3.143 |
Tax abatements for purchaser of residential property in urban redevelopment project |
§ 54:4-3.144 |
Application procedure for tax abatement |
§ 54:4-3.145 |
Financial agreement; payments in lieu of taxes |
§ 54:4-3.146 |
Annual administration fee payable by owner to municipality |
§ 54:4-3.147 |
Payments to be made quarterly, failure to pay; penalty |
§ 54:4-3.148 |
Liability of owner for real property taxes on land |
§ 54:4-3.149 |
No abatement granted for properties on which taxes are delinquent |
§ 54:4-3.150 |
Short title |
§ 54:4-3.151 |
Findings, declarations relative to contaminated real property |
§ 54:4-3.152 |
Definitions |
§ 54:4-3.153 |
Designation of environmental opportunity zones |
§ 54:4-3.154 |
Ordinance providing for tax exemptions |
§ 54:4-3.155 |
Required application for exemption |
§ 54:4-3.156 |
Financial agreement evidencing approved exemption |
§ 54:4-3.157 |
Payments in quarterly installments |
§ 54:4-3.158 |
Remedial action workplan |
§ 54:4-3.159 |
Real property acquired by Meadowlands Conservation Trust exempt from taxation |
§ 54:4-3.160 |
Resolution to provide property tax exemption for medical practices in Health Enterprise Zones |
§ 54:4-3.161 |
Tenant rebate to medical dental practice, administration |
§ 54:4-4 |
Certain municipal land extending into another county |
§ 54:4-4.4 |
Initial, further statements |
§ 54:4-5a |
Remission of county taxes |
§ 54:4-5b |
County institution; defined |
§ 54:4-6 |
County tax rebate |
§ 54:4-6.1 |
Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes |
§ 54:4-6.2 |
Short title |
§ 54:4-6.3 |
Definitions relative to tenants property tax rebates |
§ 54:4-6.4 |
Property tax rebate to tenants by owner of qualified real rental property |
§ 54:4-6.5 |
Computation of amount of property tax reduction |
§ 54:4-6.6 |
Computation of property tax rebate |
§ 54:4-6.7 |
Payment of property tax rebate, credit |
§ 54:4-6.8 |
Statement of amount paid and certification of compliance; posting notice of list of rent rebate |
§ 54:4-6.10 |
Regulations |
§ 54:4-6.11 |
Double damages |
§ 54:4-6.12 |
Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction |
§ 54:4-6.13 |
Severability |
§ 54:4-7 |
Deductions for slaughter of condemned cattle |
§ 54:4-8 |
Deductions made by tax collector; resolution |
§ 54:4-8.10 |
Definitions |
§ 54:4-8.11 |
Veterans’ tax deduction |
§ 54:4-8.12 |
Application for tax deduction |
§ 54:4-8.13 |
Filing of application with assessor |
§ 54:4-8.15 |
Facts essential to support claim for deduction |
§ 54:4-8.16 |
Continuance of deductions |
§ 54:4-8.17 |
Apportionment of veteran’s deduction; additional to other entitlements |
§ 54:4-8.18 |
Continuance to deduction right; change in status |
§ 54:4-8.19 |
Rules and regulations; forms |
§ 54:4-8.20 |
Administration of oaths |
§ 54:4-8.21 |
Appeals |
§ 54:4-8.22 |
Repeal |
§ 54:4-8.23 |
Application of act |
§ 54:4-8.24 |
Reimbursement to taxing district relative to veterans’ property tax deductions |
§ 54:4-8.25 |
Property tax deferment for certain persons in military service |
§ 54:4-8.26 |
Written application for tax deferral; tax lien during deferment prohibited |
§ 54:4-8.27 |
State payment to municipality, refund upon payment |
§ 54:4-8.40 |
Definitions |
§ 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 |
§ 54:4-8.41a |
Surviving spouse over 55; entitlement of deduction |
§ 54:4-8.42 |
Written application for deduction; inquiry into right |
§ 54:4-8.43 |
Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund |
§ 54:4-8.44 |
Facts essential to support claims for deduction |
§ 54:4-8.44a |
Filing for tax deduction |
§ 54:4-8.45 |
Continuance of deduction right; change in status |
§ 54:4-8.46 |
Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions |
§ 54:4-8.47 |
Rules and regulations; forms; applications without sworn oaths |
§ 54:4-8.48 |
Administration of oaths |
§ 54:4-8.49 |
Appeals |
§ 54:4-8.50 |
Repeal |
§ 54:4-8.51 |
Application of act |
§ 54:4-8.52 |
Certification of tax deductions to director |
§ 54:4-8.53 |
Inspection of records |
§ 54:4-8.53a |
Reimbursement to taxing district relative to deductions |
§ 54:4-8.54 |
Inclusion of deductions in abstract of ratables for county |
§ 54:4-8.55 |
Notification of deduction; credit to corporation, cooperative, shareholder |
§ 54:4-8.56 |
Regulations |
§ 54:4-8.57 |
Short title |
§ 54:4-8.58 |
Definitions relative to the homestead credit act |
§ 54:4-8.58a |
Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after |
§ 54:4-8.59 |
Homestead rebate or credit, amount; eligibility; determination |
§ 54:4-8.60 |
Rebates for residential rental property units, amount; eligibility, conditions |
§ 54:4-8.61 |
Rebates for property taxes and rent |
§ 54:4-8.62 |
Rebate, credit applications |
§ 54:4-8.63 |
Rebates, credits, distribution, payment |
§ 54:4-8.64 |
Property tax delinquency; withholding of rebates, credits |
§ 54:4-8.65 |
Rebates, credits not subject to legal process; exceptions |
§ 54:4-8.66 |
Appeal to tax court from director’s determination of amount |
§ 54:4-8.66a |
Misrepresentation, penalty |
§ 54:4-8.66b |
Erroneous rebates or credits, installment payments for senior, disabled property taxpayers |
§ 54:4-8.66c |
Recovery of rebates, credits |
§ 54:4-8.66d |
Rules, regulations |
§ 54:4-8.66e |
Administrative costs appropriated annually |
§ 54:4-8.67 |
Definitions relative to homestead property tax reimbursement |
§ 54:4-8.68 |
Income eligibility limits, adjustment |
§ 54:4-8.69 |
Annual reimbursement entitlement |
§ 54:4-8.70 |
Application for homestead property tax reimbursement |
§ 54:4-8.71 |
Payments mailed |
§ 54:4-8.72 |
Proportionate shares, forms of ownership |
§ 54:4-8.73 |
Rules, regulations |
§ 54:4-8.74 |
Determination of base year |
§ 54:4-8.75 |
Violations, penalties |
§ 54:4-8.76 |
Short title |
§ 54:4-8.77 |
Findings, declarations relative to regionalization of certain local government services |
§ 54:4-8.78 |
Definitions relative to regionalization of certain local government services |
§ 54:4-8.79 |
Application for State aid to reduce property taxes; REAP formula |
§ 54:4-8.80 |
Regional Efficiency Aid Program |
§ 54:4-8.81 |
Rules for REAP aid to tenants |
§ 54:4-8.82 |
Limitation on amount of deductions |
§ 54:4-9.1 |
Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate |
§ 54:4-9.2 |
Tangible household property and personal effects; assessment and taxation; exception; valuation; rate |
§ 54:4-9.3 |
Limitations; increase in taxable value; determination and assessment of taxable value where no return filed |
§ 54:4-10 |
Guardians and representatives; assessments in name of; estates |
§ 54:4-11.1 |
Outdoor advertising space, fee; definitions |
§ 54:4-12 |
Assessor; duties; ascertain persons and property taxable |
§ 54:4-13 |
Refusal of person to be sworn or answer; penalty |
§ 54:4-16 |
Assessor empowered to examine under oath |
§ 54:4-17 |
Oath; form and content |
§ 54:4-20 |
Exemption of personal property of life insurance companies subject to franchise tax |
§ 54:4-23 |
Assessment of real property; conditions for reassessment |
§ 54:4-23a |
Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time |
§ 54:4-23.1 |
Short title |
§ 54:4-23.2 |
Value of land actively devoted to agricultural or horticultural use |
§ 54:4-23.3 |
Agricultural use of land |
§ 54:4-23.3a |
Application; review for compliance |
§ 54:4-23.3b |
Disqualification |
§ 54:4-23.3c |
Land use for taxation purposes |
§ 54:4-23.4 |
Land deemed in horticultural use |
§ 54:4-23.5 |
Land deemed actively devoted to agricultural, horticultural, woodland use |
§ 54:4-23.6 |
Qualifications for valuation, assessment, taxation |
§ 54:4-23.7 |
Considerations of assessor in valuing land |
§ 54:4-23.7a |
Definitions applicable to C.54:4-23.7a and C.54:4-23.7b |
§ 54:4-23.7b |
Provision of plan with application |
§ 54:4-23.8 |
Determination of amount of rollback taxes |
§ 54:4-23.9 |
Procedure for assessment, collection, payment, etc., of roll-back taxes |
§ 54:4-23.10 |
Determination of true value of land for purposes of state school aid and determining apportionment valuation |
§ 54:4-23.11 |
Area of land included |
§ 54:4-23.12 |
Structures valued, assessed and taxed; “single use agricultural or horticultural facility defined; rules, regulations |
§ 54:4-23.13 |
Determination of eligibility of land for valuation, assessment, taxation |
§ 54:4-23.13b |
Notice of disallowance |
§ 54:4-23.13c |
Eligibility of land for certain use relative to livestock |
§ 54:4-23.14 |
Application form; contents; violations, penalties |
§ 54:4-23.15 |
Continuance of valuation, assessment and taxation under act |
§ 54:4-23.15a |
Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement |
§ 54:4-23.16 |
Separation or split off of part of land |
§ 54:4-23.18 |
Location of contiguous land in more than one taxing district |
§ 54:4-23.19 |
Tax list and duplicate; factual details |
§ 54:4-23.20 |
State Farmland Evaluation Committee |
§ 54:4-23.21 |
Rules and regulations; forms |
§ 54:4-23.22 |
Partial invalidity |
§ 54:4-23.23 |
Applicability to tax year 1965 and subsequent tax years |
§ 54:4-23.24 |
Residential property rezoned into commercial or industrial zone; valuation and assessment |
§ 54:4-23b |
Inspections of real property for purposes of reassessment |
§ 54:4-24 |
Assessor’s list; form and content |
§ 54:4-25 |
Tract lying between two districts; how assessed |
§ 54:4-26 |
Assessor to follow forms and methods prescribed by director |
§ 54:4-27 |
Exempt property listed separately |
§ 54:4-28 |
Assessments by block system and house number |
§ 54:4-29 |
Purchaser of realty may present deed to assessor for certificate |
§ 54:4-30 |
Duty of county recording officer where deed not certified |
§ 54:4-31 |
Abstract of deed provided electronically, mailed to assessor |
§ 54:4-32 |
Fee; refusal of deed for lack of address |
§ 54:4-33 |
Taxation of mortgaged property |
§ 54:4-34 |
Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds |
§ 54:4-34.3 |
Allowance of additional veterans’ exemptions or deductions after apportionment; adjustment |
§ 54:4-35 |
Period for assessing; assessor’s duplicate; preliminary, final assessment list |
§ 54:4-35.1 |
Material depreciation of structure; determination of value |
§ 54:4-36 |
Assessor’s affidavit; form and content |
§ 54:4-36.1 |
Statement of estimated total amount of approved tax deductions |
§ 54:4-37 |
Penalty for failure to file duplicate; removal of assessor |
§ 54:4-38 |
Public inspection notice; advertisement; appeals |
§ 54:4-38.1 |
Notice of current assessment, preceding year’s taxes, changed assessments; deadline for appeal |
§ 54:4-39 |
Amount appropriated for schools; notification by state comptroller |
§ 54:4-40 |
Amount required by general tax for state purposes; notification |
§ 54:4-41 |
County requirements certified by clerk of freeholders; apportionment between districts |
§ 54:4-42 |
Tax requirements certified to county tax board |
§ 54:4-43 |
Judgment executions added to tax requirements; duty of county board |
§ 54:4-44 |
Inclusion in next levy in certain cases |
§ 54:4-45 |
Certified statement of amount of moneys appropriated for school purposes |
§ 54:4-46 |
Tax lists and duplicates revised by county board |
§ 54:4-46.1 |
Adding amount of approved tax deductions to net amount to be raised by taxation |
§ 54:4-47 |
Revision and equalization; functions of county board |
§ 54:4-48 |
Changes entered; amount of total tax fixed |
§ 54:4-49 |
Apportionment valuation; amount to be apportioned among taxing districts; debits and credits |
§ 54:4-49.1 |
Apportionment valuation; property with local property taxes in default and lien unenforceable |
§ 54:4-50 |
Reductions in assessments after rate fixed; additional payments; determination |
§ 54:4-51 |
Excess payment; crediting and application |
§ 54:4-52 |
Table of aggregates for county; prepared by county board |
§ 54:4-52.1 |
Effective date |
§ 54:4-53 |
Clerical errors; adjustment in following year |
§ 54:4-54 |
Correction of errors; assessment against or payment on wrong property; refund |
§ 54:4-55 |
Corrected duplicates returned to taxing districts; lists remain on record |
§ 54:4-55.1 |
Custody of duplicate tax lists by collectors-Failure to return-Penalty |
§ 54:4-56 |
Taxes on property sold; apportionment; lien unaffected |
§ 54:4-57 |
Taxes on federal property; payment by municipality deferred until collected |
§ 54:4-58 |
Tax, assessment or water rate not set aside for irregularities or illegality |
§ 54:4-59 |
Court to amend and fix amount due |
§ 54:4-60 |
Lien; court may make proper levy |
§ 54:4-61 |
When assessment not to be set aside |
§ 54:4-62 |
Amendment of assessment; grounds; computation |
§ 54:4-63.1 |
“Completed” defined |
§ 54:4-63.2 |
Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment |
§ 54:4-63.3 |
Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment |
§ 54:4-63.4 |
Forms and methods prescribed by State Tax Commissioner |
§ 54:4-63.5 |
Filing, examination, correction and delivery to collectors |
§ 54:4-63.6 |
Entry of added assessments; extension of tax |
§ 54:4-63.7 |
Tax bills for added taxes |
§ 54:4-63.8 |
Time of payment and delinquency |
§ 54:4-63.9 |
Collection and accounting for taxes |
§ 54:4-63.10 |
Payments by municipality to county |
§ 54:4-63.11 |
Appeals from added assessments |
§ 54:4-63.11a |
Extension for hearing of appeal for added assessments |
§ 54:4-63.12 |
Power of county board of taxation to assess omitted property |
§ 54:4-63.13 |
Complaints of omitted property; procedure |
§ 54:4-63.14 |
Summary hearing; judgment |
§ 54:4-63.15 |
Assessment of omitted property |
§ 54:4-63.16 |
Omitted assessment list and listing of assessments |
§ 54:4-63.17 |
Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors |
§ 54:4-63.18 |
Entry of omitted assessments; extension |
§ 54:4-63.19 |
Duties of collector; taxpayer put upon notice |
§ 54:4-63.20 |
Time for payment of taxes; delinquent taxes; lien |
§ 54:4-63.21 |
Collection of taxes and accounting |
§ 54:4-63.22 |
Payments by municipalities to counties |
§ 54:4-63.23 |
Review of judgment of county board of taxation |
§ 54:4-63.24 |
Application of act |
§ 54:4-63.25 |
Effective date |
§ 54:4-63.26 |
Exempt property which ceases to be exempt |
§ 54:4-63.27 |
Valuation of property previously exempt |
§ 54:4-63.28 |
Time when exemption ceased as affecting time of assessment |
§ 54:4-63.29 |
Law applicable to property which ceases to be exempt |
§ 54:4-63.30 |
Effective date |
§ 54:4-63.31 |
Assessment of omitted property; determination of taxable value |
§ 54:4-63.32 |
Assessor’s omitted list; filing; public record |
§ 54:4-63.33 |
Listing names and properties; forms and methods |
§ 54:4-63.34 |
Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax |
§ 54:4-63.35 |
Notice to owner of omitted tax assessment |
§ 54:4-63.36 |
Tax bills; preparation and delivery; taxpayer put upon notice |
§ 54:4-63.37 |
Payment of taxes; collection and accounting |
§ 54:4-63.38 |
Payments by municipality to county |
§ 54:4-63.39 |
Appeals to county board of taxation from omitted assessments |
§ 54:4-63.39a |
Extension for hearing of appeal for omitted assessments |
§ 54:4-63.40 |
Application of act |
§ 54:4-64 |
Delivery of tax bills |
§ 54:4-64a |
Complete tax bill, computation of first and second installments |
§ 54:4-64.1 |
Flood insurance; notice of eligibility and effect of failure to carry |
§ 54:4-65 |
Form and content of property tax bills |
§ 54:4-65.1 |
Additional information printed on tax bill |
§ 54:4-66 |
When calendar year taxes payable, delinquent |
§ 54:4-66.1 |
Fiscal year taxes payable, delinquent; definitions; formula |
§ 54:4-66.2 |
Estimated, reconciled tax bills for municipalities, procedures |
§ 54:4-66.3 |
Estimated, reconciled tax bills for municipality operating on calendar fiscal year |
§ 54:4-66.4 |
Estimated reconciled tax bills for municipality operating on State fiscal year |
§ 54:4-66.5 |
Regulations, forms, procedures |
§ 54:4-66.6 |
Definitions relative to local government unit charitable funds |
§ 54:4-66.7 |
Establishment of certain charitable, spillover funds by local unit |
§ 54:4-66.8 |
Permitted donations; use of funds |
§ 54:4-66.9 |
Credit applied to property taxes |
§ 54:4-66.10 |
Construction of act |
§ 54:4-66.11 |
Immunity from certain liability |
§ 54:4-66.12 |
Rules, regulations |
§ 54:4-67 |
Discount for prepayment; interest for delinquencies; notification; exceptions |
§ 54:4-67.1 |
Accounts of unpaid properties deemed delinquent |
§ 54:4-68 |
Property taxes, assessments, prepayment in certain cases |
§ 54:4-68.1 |
Definitions relative to prepayment; issuance of receipt, refund |
§ 54:4-69 |
Discount; excess refunded; deficiency collected |
§ 54:4-69.1 |
Payment of taxes by mortgagee |
§ 54:4-69.2 |
Credit, against taxes due or to become due, for refund on reduction of assessment |
§ 54:4-70 |
Acceptance of orders issued by school board as tax payments |
§ 54:4-71 |
Payments entered in duplicate; cash book; mechanical recordation |
§ 54:4-72 |
Collector’s office; when open |
§ 54:4-73 |
Collector’s monthly report; payments to municipal treasurer |
§ 54:4-74 |
Payment of State and county taxes by municipality |
§ 54:4-75 |
Payment by municipality of school moneys to board secretary or treasurer |
§ 54:4-76 |
Payment of taxes due by municipality, county; borrowing permitted, interest; waiver |
§ 54:4-77 |
State taxes; payment by county |
§ 54:4-78 |
Enforcement of payment of personal taxes |
§ 54:4-79 |
Arrest and imprisonment for nonpayment of personal taxes |
§ 54:4-80 |
Warrant for distress or imprisonment; deputies; liability of collector |
§ 54:4-81 |
Certificate of commitment; certificate of release |
§ 54:4-82 |
Hearing on debtor’s ability to pay |
§ 54:4-83 |
Limit to imprisonment for dog tax |
§ 54:4-84 |
Advertisement and sale of personal property for taxes |
§ 54:4-85 |
Collector’s fees |
§ 54:4-86 |
Further action to collect tax due; collector of arrears; bond |
§ 54:4-87 |
Collectors of arrears; powers and duties |
§ 54:4-88 |
Collector of arrears; no compensation in certain cases; appointment revocable |
§ 54:4-90 |
Sale of timber on unimproved, untenanted and other land |
§ 54:4-91 |
Collector’s annual statement of receipts |
§ 54:4-91.1 |
Collector’s list of delinquent taxes believed not collectible |
§ 54:4-91.2 |
Release of collector; cancellation of uncollectible taxes |
§ 54:4-91.3 |
Effective date |
§ 54:4-95 |
List of delinquents published; cost charged |
§ 54:4-96 |
Taxes exceeding value of realty; adjustment and settlement |
§ 54:4-97 |
Settlement of unpaid taxes by city when lien is questioned |
§ 54:4-98 |
Action when payment is made; cancellation of record |
§ 54:4-99 |
Adjustment of past due taxes and interest charges; lien unaffected |
§ 54:4-100 |
Principal sum not to be abated unless market value exceeded |
§ 54:4-101 |
Payment required in sixty days |
§ 54:4-102 |
Rules and regulations |
§ 54:4-103 |
Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens |
§ 54:4-104 |
Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens |
§ 54:4-104.1 |
Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens |
§ 54:4-104.2 |
Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens |
§ 54:4-104.3 |
Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens |
§ 54:4-105 |
Remissions credited on second half of taxes |
§ 54:4-106 |
Payment of taxes by receivers and assignees; wage liens unaffected |
§ 54:4-107 |
Taxes and assessments for municipal purposes assessed against state; cancellation |
§ 54:4-108 |
Assessment and collection of taxes in districts illegally incorporated; interest |
§ 54:4-109 |
Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase |
§ 54:4-110 |
“Municipal charges” defined |
§ 54:4-111 |
Other rights unimpaired |
§ 54:4-112 |
Conditions precedent to compromise settlement |
§ 54:4-113 |
Other laws unaffected |
§ 54:4-114 |
Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges |
§ 54:4-115 |
Method of procedure by municipality |
§ 54:4-116 |
Acceptance of deed by municipality |
§ 54:4-117 |
When settlement prohibited |
§ 54:4-118 |
Not to be at variance with law |
§ 54:4-119 |
Owner to pay all expenses |
§ 54:4-120 |
“Municipal charges” defined |
§ 54:4-121 |
Other laws unaffected |
§ 54:4-121.1 |
Poll tax, cancellation of |
§ 54:4-122 |
May compromise, adjust or cancel cemetery assessments |
§ 54:4-122.1 |
Receipt and custody of municipal tax collections and other public moneys; purpose of Act |
§ 54:4-122.2 |
Definitions |
§ 54:4-122.3 |
Deposit of tax collections and other public moneys in designated banks or trust companies |
§ 54:4-122.4 |
Bond of municipal collector; conditions |
§ 54:4-122.5 |
Penalty of collector’s bond; minimum penalties; determination by Local Government Board |
§ 54:4-122.6 |
System of internal checks in lieu of minimum penalties |
§ 54:4-122.7 |
Quarterly list of delinquents; verification of collector’s cash accounts and cash on hand |
§ 54:4-122.8 |
Tax bill receipting machine; approval; access; duties of clerk |
§ 54:4-122.9 |
Official tax receiving agency; designation of bank or trust company; rules and regulations |
§ 54:4-122.10 |
Office deemed vacant on collector’s failure to give bond |
§ 54:4-122.11 |
Release of surety on tax collector’s bond from future accruing liability; hearing |
§ 54:4-122.12 |
Findings and order of State Board on release from bond |
§ 54:4-122.13 |
Rules and regulations |
§ 54:4-122.14 |
Application of Act |
§ 54:4-123 |
Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required |
§ 54:4-124 |
Receiver’s agent to collect rents and income and manage property; appointment; removal; accounting of rents and income |
§ 54:4-125 |
Fees not to be allowed to receiver or counsel |
§ 54:4-126 |
Expenses in connection with operation of property; payment |
§ 54:4-127 |
Real property sold or to be sold for delinquent taxes as subject to Act |
§ 54:4-128 |
Facts to be established; verification of complaint, effect |
§ 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 |
§ 54:4-130 |
Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption |
§ 54:4-131 |
Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income |
§ 54:4-132 |
Remedy as cumulative |
§ 54:4-133 |
Exceptions to application of Act |
§ 54:4-134 |
Application of refund to delinquency |
§ 54:4-135 |
Construction of act |
§ 54:4-136 |
Application of act |