New Jersey Statutes 54:1-103. Definitions relative to the “Real Property Assessment Demonstration Program.”
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Terms Used In New Jersey Statutes 54:1-103
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements and hereditaments and all rights thereto and interests therein. See New Jersey Statutes 1:1-2
3. As used in this act:
“County board of taxation” or “county tax board” means the board of taxation of a demonstration county.
“County tax administrator” means the administrator of the board of taxation of a demonstration county.
“Demonstration county” means a county participating in the real property assessment demonstration program established in section 4 of P.L.2013, c.15 (C. 54:1-104).
“Demonstration program” means the real property demonstration program for municipal real property assessment established in section 4 of P.L.2013, c.15 (C. 54:1-104).
L.2013, c.15, s.3.