Terms Used In New Jersey Statutes 54:1-92

  • assessor: when used in relation to the assessment of taxes or water rents or other public assessments, includes all officers, boards or commissions charged with the duty of making such assessments, unless a particular officer, board or commission is specified. See New Jersey Statutes 1:1-2
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • taxing district: when used in a law relating to the assessment or collection of taxes, assessments or water rates or water rents, include every political division of the State, less than a county, whose inhabitants, governing body or officers have the power to levy taxes, assessments or rates. See New Jersey Statutes 1:1-2
7. The county assessor shall:

a. supervise the deputy county assessors and, when appropriate, recommend the removal of a deputy county assessor for failure to adhere to standards of performance adopted by the director or schedules or standards adopted pursuant to P.L.2009, c.118 (C. 54:1-86 et al.);

b. assure compliance with standards adopted by the director for staff of the deputy county assessors, office space, equipment, and other resources;

c. notify the county tax board of any revaluation, or complete or partial reassessment, which may be necessary and appropriate for a taxing district, and monitor the progress and review, revise or correct the results of any revaluation or reassessment which may be ordered by the county tax board;

d. monitor the progress, and review, revise, or correct the results of any other revaluation or reassessment conducted within his jurisdiction;

e. review, revise, and correct all property assessment lists prepared by the deputy county assessors within the pilot county;

f. provide such technical and professional assistance as may be requested by deputy county assessors, and as may be practicable within the support provided for the county assessor by the county governing body; and

g. perform any other tasks which the director deems necessary to ensure the valuation of property within the pilot county pursuant to law.

L.2009, c.118, s.7.