N.J. Admin. Code § 18:12A-1.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:12A-1.2 - Composition of county board of taxation; educational requirements; organization and meetings; annual report by board president

(a) Each board shall be known as the county board of taxation, and be composed of five members, except as hereinafter provided, to be appointed by the Governor by and with the advice and consent of the Senate. Each member shall be a resident and citizen of the county in and for which he or she is appointed. Members shall be chosen because of their special qualifications, knowledge, and experience in matters concerning the valuation and taxation of property, particularly of real property. At no time shall more than three of the members belong to the same political party. In counties having a population of more than 510,000, there shall be seven members of whom no more than four shall belong to the same political party. "Population" means the State population according to the most recent Federal decennial census. Each member shall, within 24 months of appointment, furnish proof of receipt of certificates indicating satisfactory completion of training courses designated in N.J.S.A. 54:1-35.28, or proof of possession of a tax assessor's certificate issued pursuant to N.J.S.A. 54:1-35.26, as supplemented.

(b) If any board member, so required, does not furnish such proof within said 24-month period, the county tax administrator shall immediately notify the president of the board and the Director of the Division of Taxation who shall upon receipt of such notification declare the position to be vacant and shall notify the Governor of the existence of such vacancy. The Governor shall thereupon appoint with the advice and consent of the Senate, a different citizen and resident of the relevant county to fill such position for the unexpired term.

(c) On or before June 1 of each year, the county tax administrator shall furnish the Director of the Division of Taxation with a certified report listing the members of the board in office at that time indicating whether the required courses have been satisfactorily completed by them and, if not, those courses that are still required to be taken. The report shall also indicate the appointment date and expiration date of the term of each member and any other information that the Director may request.

(d) The board shall meet from time to time and may adjourn any meeting to another time or place in the county.

(e) The board shall organize on the first business day in May of each year and elect from its members a president who shall hold office for one year, or until a successor is duly elected.

(f) A majority of the members of the board shall constitute a quorum for transaction of business, and an adjustment agreed to by such majority shall be taken to be the action of the board as provided by N.J.S.A. 54:3-25.

(g) Annually, on or before August 15, the president of the board shall report to the Director of the Division of Taxation in such form as prescribed by the Director, information and statistics as may be appropriate to demonstrate for the immediately preceding three-month period during which tax appeals were heard by the board. The report shall contain the number of appeals filed with the board, the disposition of the appeals disposed of during that period; the character of appeals filed with regard to the classification of properties appealed; the total amount of assessments involved in those appeals, the number of appeals filed in each filing fee category in that period; the total amount of reductions and increases of assessed valuation granted by the board during that period; and, any other information deemed necessary by the Director.

N.J. Admin. Code § 18:12A-1.2

Amended by 49 N.J.R. 271(a), effective 2/6/2017