§ 54:1-1 State tax department continued; “department” defined
§ 54:1-2 Department; powers and duties
§ 54:1-2.1 Property Taxpayer Bill of Rights.
§ 54:1-6 Commissioner to replace former board; exception
§ 54:1-7 Official seal; form
§ 54:1-8 Assistants; employment, duties and compensation
§ 54:1-11 Special deputy; powers continue until revoked; salary and status unaffected
§ 54:1-12 Commissioner may reorganize department; abolish positions
§ 54:1-13 Annual report to legislature; recommendations
§ 54:1-14 Books, records and documents; custody
§ 54:1-15 Municipal maps for tax purposes; preparation; authority of state department
§ 54:1-16 Commissioner may issue subpoenas to witnesses
§ 54:1-17 Oaths administered; order compelling person to submit to examination
§ 54:1-18 Investigation of irregularity or inequality of assessments
§ 54:1-19 Examination of assessors and other witnesses; view premises
§ 54:1-20 Increase of assessments to equalize valuations
§ 54:1-21 Decrease and equalization of assessments
§ 54:1-22 Notice to assessor and owner before change
§ 54:1-23 Notice and publication; service
§ 54:1-24 Taxes to conform to corrected valuation
§ 54:1-25 Investigation of method of local assessors
§ 54:1-26 Authority of director to reassess property
§ 54:1-27 Order for reassessment; failure of assessor to comply; appointment of substitute
§ 54:1-28 Notice of investigation; publication; mailing
§ 54:1-29 Completion of reassessments; correction of duplicates; expenses
§ 54:1-30 Investigation for securing true valuation every five years
§ 54:1-33 State equalization table prepared; copies to county boards and state comptroller
§ 54:1-34 Equalization of assessments between counties; annual hearing
§ 54:1-35 Preparation of abstract of total ratables
§ 54:1-35a Definitions
§ 54:1-35b Average ratio and common level range; determination; certified list
§ 54:1-35c Average ratio; determination without usable real estate sales
§ 54:1-35.1 Table of equalized valuations; promulgation; place to be kept
§ 54:1-35.2 Form and contents of table
§ 54:1-35.3 True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
§ 54:1-35.4 Review of equalization table
§ 54:1-35.5 Effective date
§ 54:1-35.6 Real estate sales ratio records as public records
§ 54:1-35.25 Examinations; applications; qualifications; fee
§ 54:1-35.25a Dispensation with 4-year college requirement; duration
§ 54:1-35.25b Continuing education, training requirements for certified tax assessors.
§ 54:1-35.26 Tax assessor certificate; fee
§ 54:1-35.27 Preservation of applications, test papers, etc.; records; destruction
§ 54:1-35.28 Certificate issued without examination; fee
§ 54:1-35.29 Revocation, suspension of tax assessor certificate.
§ 54:1-35.30 Certificate necessary for appointment or reappointment
§ 54:1-35.31 Reappointment or re-election; term; removal; dismissal.
§ 54:1-35.32 Tenure of office
§ 54:1-35.33 Joint municipal tax assessor; eligibility
§ 54:1-35.34 Rules and regulations
§ 54:1-35.35 Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
§ 54:1-35.36 Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
§ 54:1-35.37 Person aggrieved by determination; hearing
§ 54:1-35.39 Short title
§ 54:1-35.40 Findings, determinations
§ 54:1-35.41 Definitions
§ 54:1-35.42 Allowance of relvaluation relief abatements
§ 54:1-35.43 Determination of eligible properties
§ 54:1-35.44 Certification of aggregate amount of revaluation relief abatements allowable
§ 54:1-35.45 Delivery of tax bills to individuals assessed
§ 54:1-35.46 Alternate payment date
§ 54:1-35.47 Calculation of revaluation relief abatements
§ 54:1-35.48 Tax liability not less than base year
§ 54:1-35.49 Policies, procedures
§ 54:1-35.50 Rules, regulations
§ 54:1-36 Failure to obey constitution and laws; commissioner to declare vacancy
§ 54:1-37 Assessor not complying with law removable by court
§ 54:1-39 Order of removal; successor appointed
§ 54:1-40 Person removed ineligible for same office for five years
§ 54:1-41 Appeals to state board of tax appeals; procedure
§ 54:1-42 Commissioner may acquire property to satisfy claim; limitation
§ 54:1-43 Sale of property; approval by state house commission; use of proceeds
§ 54:1-44 Use of property before sale; use of proceeds; repairs
§ 54:1-45 Separate accounts kept
§ 54:1-46 Short title
§ 54:1-47 Definitions
§ 54:1-48 Municipal purposes tax assistance fund; establishment; distribution of deposits
§ 54:1-49 Qualifying municipalities; annual payments; computation; limitations
§ 54:1-50 Participating municipalities; annual payments; computation; limitations
§ 54:1-51 Allocation of funds
§ 54:1-52 Date of payment
§ 54:1-53 Appropriations
§ 54:1-54 Inclusion of amount of state aid in municipal budget
§ 54:1-58.1 List of unlocated
§ 54:1-68 Short title
§ 54:1-69 Legislative findings
§ 54:1-70 Definitions
§ 54:1-71 Pinelands municipal property tax stabilization board; members; duties
§ 54:1-72 Pinelands municipal property tax stabilization fund; state budget annual request
§ 54:1-73 Report by assessor
§ 54:1-74 Valuation base
§ 54:1-75 Entitlement amount
§ 54:1-76 Payment of entitlement
§ 54:1-77 Revision of land use ordinance
§ 54:1-78 Priorities for disbursements
§ 54:1-79 Certified entitlement amount; anticipation of sums in budget
§ 54:1-80 Reports; review; budget changes
§ 54:1-81 Sums received not considered an exception or exemption
§ 54:1-82 Pinelands municipal property tax stabilization commission; membership; report; hearings
§ 54:1-83 Anticipation of amount of entitlement in budget; rules and regulations
§ 54:1-84 “Pinelands Property Tax Assistance Fund”; administration, definitions.
§ 54:1-85 Distribution of funds; definitions.
§ 54:1-86 Short title.
§ 54:1-87 Findings, declarations relative to property tax assessment reform.
§ 54:1-88 Definitions relative to property tax assessment reform.
§ 54:1-89 Appointment of county assessor.
§ 54:1-90 Real property revaluation by municipality.
§ 54:1-91 Appointment of deputy, assistant deputy county assessors.
§ 54:1-92 Duties of county assessor.
§ 54:1-93 Determination of taxable status of property.
§ 54:1-94 Review, revision or correction.
§ 54:1-95 Annual tax list, property values available for public inspection.
§ 54:1-96 Hiring preference.
§ 54:1-97 Schedule for abolishment of office of municipal tax assessor.
§ 54:1-98 Preference for appointment as deputy county assessor; tenure.
§ 54:1-99 Transfer of property assessment function.
§ 54:1-100 Rules, regulations.
§ 54:1-101 Short title.
§ 54:1-102 Findings, declarations relative to the “Real Property Assessment Demonstration Program.”
§ 54:1-103 Definitions relative to the “Real Property Assessment Demonstration Program.”
§ 54:1-104 Real property assessment demonstration program.
§ 54:1-105 Adoption of alternative real property assessment calendar.
§ 54:1-106 Rules, regulations.

Terms Used In New Jersey Statutes > Title 54 > Chapter 1

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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
  • certified mail: include private express carrier service, provided that the private express carrier service provides confirmation of mailing. See New Jersey Statutes 1:1-2
  • collector: when used in relation to the collection of taxes or water rents or other public assessments, includes all officers charged with the duty of collecting such taxes, water rents or assessments, unless a particular officer is specified. See New Jersey Statutes 1:1-2
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • population: when used in any statute, shall be taken to mean the population as shown by the latest Federal census effective within this State, and shall be construed as synonymous with "inhabitants. See New Jersey Statutes 1:1-2
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • real property: include lands, tenements and hereditaments and all rights thereto and interests therein. See New Jersey Statutes 1:1-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • sworn: includes "affirmed. See New Jersey Statutes 1:1-2
  • 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
  • territory: extends to and includes any territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.