Browse as ListSearch Within- Section 54:1-1 - State tax department continued; "department" defined
- Section 54:1-2 - Department; powers and duties
- Section 54:1-2.1 - Property Taxpayer Bill of Rights
- Section 54:1-6 - Commissioner to replace former board; exception
- Section 54:1-7 - Official seal; form
- Section 54:1-8 - Assistants; employment, duties and compensation
- Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected
- Section 54:1-12 - Commissioner may reorganize department; abolish positions
- Section 54:1-13 - Annual report to legislature; recommendations
- Section 54:1-14 - Books, records and documents; custody
- Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department
- Section 54:1-16 - Commissioner may issue subpoenas to witnesses
- Section 54:1-17 - Oaths administered; order compelling person to submit to examination
- Section 54:1-18 - Investigation of irregularity or inequality of assessments
- Section 54:1-19 - Examination of assessors and other witnesses; view premises
- Section 54:1-20 - Increase of assessments to equalize valuations
- Section 54:1-21 - Decrease and equalization of assessments
- Section 54:1-22 - Notice to assessor and owner before change
- Section 54:1-23 - Notice and publication; service
- Section 54:1-24 - Taxes to conform to corrected valuation
- Section 54:1-25 - Investigation of method of local assessors
- Section 54:1-26 - Authority of director to reassess property
- Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute
- Section 54:1-28 - Notice of investigation; publication; mailing
- Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses
- Section 54:1-30 - Investigation for securing true valuation every five years
- Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller
- Section 54:1-34 - Equalization of assessments between counties; annual hearing
- Section 54:1-35 - Preparation of abstract of total ratables
- Section 54:1-35a - Definitions
- Section 54:1-35b - Average ratio and common level range; determination; certified list
- Section 54:1-35c - Average ratio; determination without usable real estate sales
- Section 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept
- Section 54:1-35.2 - Form and contents of table
- Section 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
- Section 54:1-35.4 - Review of equalization table
- Section 54:1-35.5 - Effective date
- Section 54:1-35.6 - Real estate sales ratio records as public records
- Section 54:1-35.25 - Examinations; applications; qualifications; fee
- Section 54:1-35.25a - Dispensation with 4-year college requirement; duration
- Section 54:1-35.25b - Continuing education, training requirements for certified tax assessors
- Section 54:1-35.26 - Tax assessor certificate; fee
- Section 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction
- Section 54:1-35.28 - Certificate issued without examination; fee
- Section 54:1-35.29 - Revocation, suspension of tax assessor certificate
- Section 54:1-35.30 - Certificate necessary for appointment or reappointment
- Section 54:1-35.31 - Reappointment or re-election; term; removal; dismissal
- Section 54:1-35.32 - Tenure of office
- Section 54:1-35.33 - Joint municipal tax assessor; eligibility
- Section 54:1-35.34 - Rules and regulations
- Section 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
- Section 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
- Section 54:1-35.37 - Person aggrieved by determination; hearing
- Section 54:1-35.39 - Short title
- Section 54:1-35.40 - Findings, determinations
- Section 54:1-35.41 - Definitions
- Section 54:1-35.42 - Allowance of revaluation relief abatements
- Section 54:1-35.43 - Determination of eligible properties
- Section 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable
- Section 54:1-35.45 - Delivery of tax bills to individuals assessed
- Section 54:1-35.46 - Alternate payment date
- Section 54:1-35.47 - Calculation of revaluation relief abatements
- Section 54:1-35.48 - Tax liability not less than base year
- Section 54:1-35.49 - Policies, procedures
- Section 54:1-35.50 - Rules, regulations
- Section 54:1-35.51 - [Repealed]
- Section 54:1-35.52 - [Repealed]
- Section 54:1-35.53 - [Repealed]
- Section 54:1-35.54 - [Repealed]
- Section 54:1-35.55 - [Repealed]
- Section 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy
- Section 54:1-37 - Assessor not complying with law removable by court
- Section 54:1-39 - Order of removal; successor appointed
- Section 54:1-40 - Person removed ineligible for same office for five years
- Section 54:1-41 - Appeals to state board of tax appeals; procedure
- Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation
- Section 54:1-43 - Sale of property; approval by state house commission; use of proceeds
- Section 54:1-44 - Use of property before sale; use of proceeds; repairs
- Section 54:1-45 - Separate accounts kept
- Section 54:1-46 - Short title
- Section 54:1-47 - Definitions
- Section 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits
- Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations
- Section 54:1-50 - Participating municipalities; annual payments; computation; limitations
- Section 54:1-51 - Allocation of funds
- Section 54:1-52 - Date of payment
- Section 54:1-53 - Appropriations
- Section 54:1-54 - Inclusion of amount of state aid in municipal budget
- Section 54:1-58.1 - List of unlocated
- Section 54:1-68 - Short title
- Section 54:1-69 - Legislative findings
- Section 54:1-70 - Definitions
- Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties
- Section 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request
- Section 54:1-73 - Report by assessor
- Section 54:1-74 - Valuation base
- Section 54:1-75 - Entitlement amount
- Section 54:1-76 - Payment of entitlement
- Section 54:1-77 - Revision of land use ordinance
- Section 54:1-78 - Priorities for disbursements
- Section 54:1-79 - Certified entitlement amount; anticipation of sums in budget
- Section 54:1-80 - Reports; review; budget changes
- Section 54:1-81 - Sums received not considered an exception or exemption
- Section 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings
- Section 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations
- Section 54:1-84 - "Pinelands Property Tax Assistance Fund"; administration, definitions
- Section 54:1-85 - Distribution of funds; definitions
- Section 54:1-86 - Short title
- Section 54:1-87 - Findings, declarations relative to property tax assessment reform
- Section 54:1-88 - Definitions relative to property tax assessment reform
- Section 54:1-89 - Appointment of county assessor
- Section 54:1-90 - Real property revaluation by municipality
- Section 54:1-91 - Appointment of deputy, assistant deputy county assessors
- Section 54:1-92 - Duties of county assessor
- Section 54:1-93 - Determination of taxable status of property
- Section 54:1-94 - Review, revision or correction
- Section 54:1-95 - Annual tax list, property values available for public inspection
- Section 54:1-96 - Hiring preference
- Section 54:1-97 - Schedule for abolishment of office of municipal tax assessor
- Section 54:1-98 - Preference for appointment as deputy county assessor; tenure
- Section 54:1-99 - Transfer of property assessment function
- Section 54:1-100 - Rules, regulations