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New Jersey Revised Statutes
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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
54:1-35.1
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 relvaluation 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
54:1-35a
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
54:1-36
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.
Section
54:1-101
Short title.
Section
54:1-102
Findings, declarations relative to the "Real Property Assessment Demonstration Program."
Section
54:1-103
Definitions relative to the "Real Property Assessment Demonstration Program."
Section
54:1-104
Real property assessment demonstration program.
Section
54:1-105
Adoption of alternative real property assessment calendar.
Section
54:1-106
Rules, regulations.
Section
54:2-40
Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint
Section
54:3-1
County boards of taxation continued
Section
54:3-2
Taxation board members.
Section
54:3-3
Terms; vacancies
Section
54:3-4
Oath; filing
Section
54:3-5
President of board; election; duties on written memorandum of judgments
Section
54:3-5.1
Reports to the director.
Section
54:3-6
Salaries of board members.
Section
54:3-7
County tax administrator
Section
54:3-7.1
Reference to secretary of county board of taxation to mean and refer to office of county tax administrator
Section
54:3-7.2
Training program
Section
54:3-8
Salaries of administrator, assistants
Section
54:3-9
Tenure
Section
54:3-10
Administrator; removal; charges in writing; notice; trial; appeal
Section
54:3-11
County boards of taxation replace predecessors
Section
54:3-12
Other county and local boards abolished; exception
Section
54:3-13
Secure taxation at taxable value
Section
54:3-14
Petitions of appeal, rules, regulations and procedures; directions; record; transcript
Section
54:3-15
Boards to view assessed properties; meetings
Section
54:3-16
Administrator; responsibility for administrative functions and assessors; rules
Section
54:3-17
Ratio of assessment to value; equalization table; copies to assessors.
Section
54:3-18
Meeting to review equalization table; hearing and notice.
Section
54:3-19
Valuations of property as confirmed to be final; copies of table
Section
54:3-20
Assessment of omitted property
Section
54:3-20.1
Reference to one or more members to take testimony
Section
54:3-21
Appeal by taxpayer or taxing district; petition; complaint; exception.
Section
54:3-21.3
Fees
Section
54:3-21.3a
Use of revenues from fees.
Section
54:3-22
Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation
Section
54:3-23
Disobedience of witness, punishment
Section
54:3-24
Perjury
Section
54:3-25
Quorum; majority may act
Section
54:3-26
Hearing, determination of appeals
Section
54:3-26.1
Extension of time for hearing appeal
Section
54:3-26a
Action or determination of county board of taxation; review by tax court
Section
54:3-26b
Review of judgment of county board of taxation
Section
54:3-27
Payment of taxes pending appeal
Section
54:3-27.2
Refund of excess taxes; interest.
Section
54:3-28
Removal of member for cause; successor
Section
54:3-30
Permanent offices in certain counties; records public
Section
54:3-31
Traveling expenses of members and administrator paid by governing body
Section
54:3-32
Preparation of annual budget request by county tax administrator.
Section
54:4-1
Property subject to taxation.
Section
54:4-1.1
Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
Section
54:4-1.2
Short title
Section
54:4-1.3
Legislative findings and determinations
Section
54:4-1.4
Definitions
Section
54:4-1.5
Manufactured homes subject to taxation as real property
Section
54:4-1.6
Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge
Section
54:4-1.7
Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
Section
54:4-1.8
Trailers; inapplicability of act
Section
54:4-1.9
Transfer inheritance and estate tax; application to manufactured homes
Section
54:4-1.10
Tax exempt real property; activity conducted for profit; tax liability of private party
Section
54:4-1.11
Procedures for administration of tax
Section
54:4-1.12
Storage tank deemed real property
Section
54:4-1.13
Short title
Section
54:4-1.14
Findings, declarations
Section
54:4-1.15
Definitions
Section
54:4-1.16
Schedule for reducing assessment
Section
54:4-1.17
Construction of 1997 utility tax act.
Section
54:4-1.18
Definitions relative to taxation of recreational vehicles.
Section
54:4-1.19
Exemption from taxation as real property for certain recreational vehicles.
Section
54:4-1.20
Outdoor advertising sign, structure deemed real property.
Section
54:4-2
Taxation of property of corporations
Section
54:4-2.2a
State property defined
Section
54:4-2.2b
State property; assessment and subjection to in lieu tax payment
Section
54:4-2.2c
Statements of taxable value
Section
54:4-2.2d
Review and revision of list and assessment by director; notice; finality of determination by director
Section
54:4-2.2e
State's liability for in lieu tax payments; computation; limitations
Section
54:4-2.2e1
Adjustments to in lieu of tax payment
Section
54:4-2.2f
Certification of amount of liability
Section
54:4-2.2g
Annual appropriation; inclusion in budget
Section
54:4-2.2h
Anticipation by municipalities in preparation of annual budget
Section
54:4-2.2i
Payment; dates
Section
54:4-2.2j
Appropriation lower than amount necessary for full funding; apportionment of payments
Section
54:4-2.2k
Rules and regulations; access to facts and information
Section
54:4-2.3
Exempt property leased to person whose property is not exempt
Section
54:4-2.4
Leasehold less than calendar year; proportionate assessment
Section
54:4-2.5
Added Assessment Lists
Section
54:4-2.6
Collection of taxes on leasehold estate
Section
54:4-2.7
Appeal
Section
54:4-2.8
Lien upon leasehold estate
Section
54:4-2.9
Proportionate cancellation on termination of leasehold estate
Section
54:4-2.10
Anticipation of taxes to be collected from leasehold estates
Section
54:4-2.11
Leasehold estates existing October 1, 1949
Section
54:4-2.12
Application of act, exemptions.
Section
54:4-2.13
Effective date
Section
54:4-2.25
Standard of value for assessment of real property; taxable value
Section
54:4-2.26
Percentage level of taxable value; limits
Section
54:4-2.27
Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
Section
54:4-2.31
Personal property classifications; rules and regulations
Section
54:4-2.32
Partial invalidity
Section
54:4-2.33
Repeals
Section
54:4-2.34
Applicability of act
Section
54:4-2.35
Intention of legislature
Section
54:4-2.37
Time of performance
Section
54:4-2.38
Time of performance
Section
54:4-2.39
Return of tangible personal property used in business
Section
54:4-2.40
Failure to file return; penalty
Section
54:4-2.41
Use of returns; destruction
Section
54:4-2.42
Confidential nature of returns
Section
54:4-2.43
Co-operation and assistance of assessors and public officials
Section
54:4-2.44
Standard of value; assessment
Section
54:4-2.45
True value of property; determination and reporting
Section
54:4-2.46
Time of determining true value; assessment date
Section
54:4-2.47
Taxable value of tangible personal property; computation
Section
54:4-2.48
Return of taxable personal property; filing; review, audit and determination
Section
54:4-2.49
Failure to file return; penalty
Section
54:4-2.49a
No first year payment
Section
54:4-2.50
Rules and regulations
Section
54:4-2.51
Partial invalidity
Section
54:4-2.52
Repealed
Section
54:4-2.53
Application of act
Section
54:4-3.3
Exemption of public property.
Section
54:4-3.3a
Real property acquired by state, state agency or state authority; exemption during period following acquisition
Section
54:4-3.3b
Date of commencement of exemption
Section
54:4-3.3c
Acquisition defined
Section
54:4-3.3d
Liability of state for taxes after acquisition
Section
54:4-3.3e
Jurisdiction over dispute
Section
54:4-3.3f
Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
Section
54:4-3.3g
Definitions relative to certain properties acquired by municipalities.
Section
54:4-3.4
Exemption of certain property of Passaic valley sewerage commission
Section
54:4-3.5
Exemption of property used for military purposes
Section
54:4-3.6
Tax exempt property.
Section
54:4-3.6a
Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
Section
54:4-3.6b
Continuation on transfer from one to another nonprofit organization
Section
54:4-3.6c
Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
Section
54:4-3.6d
Lease of tax exempt property
Section
54:4-3.6e
Leased school district property
Section
54:4-3.6f
Exemption from property taxation, special assessments for certain sports and entertainment projects.
Section
54:4-3.6g
Payment of net rents, revenues to city, independent audits.
Section
54:4-3.6h
Powers, rights, privileges exercised by city.
Section
54:4-3.6i
Terms defined.
Section
54:4-3.6j
Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions.
Section
54:4-3.7
Charitable institution tax exemption
Section
54:4-3.9
Exemption of burial grounds and vaults
Section
54:4-3.10
Property of firefighters' association, exemption from taxation.
Section
54:4-3.11
Exemption of franchises; railroad and canal property
Section
54:4-3.13
Exemption of property of public fire patrol or salvage corps
Section
54:4-3.15
Exemption of property used by veterans who sustained a permanent disability.
Section
54:4-3.18
Exemption of turnpikes
Section
54:4-3.19
Exemption of metals in transit
Section
54:4-3.20
Exemption of personal property in storage
Section
54:4-3.21
Exemption of motor vehicles
Section
54:4-3.24
Exemption of property of certain young people's associations; limitation
Section
54:4-3.25
Exemption of property of veterans' associations; limitation
Section
54:4-3.26
Exemption of certain property of fraternal organizations
Section
54:4-3.26a
Exemption of property of fraternal organizations; date of application
Section
54:4-3.27
Exemption of property of certain volunteer aid and relief associations or organizations
Section
54:4-3.28
Growing crops, trees, shrubs and vines not taxable before severance
Section
54:4-3.29
Veterans' loans, exemption from taxation
Section
54:4-3.30
Disabled veteran's exemption.
Section
54:4-3.30a
Exemption from taxation for certain tenants.
Section
54:4-3.31
Filing of claim.
Section
54:4-3.32
Return of certain taxes collected on exempt property.
Section
54:4-3.33
"Dwelling house" defined.
Section
54:4-3.34
"Total blindness" defined
Section
54:4-3.35
Exemption for residences of district supervisors of religious organizations
Section
54:4-3.48
Exemption of blast or radiation fallout shelters
Section
54:4-3.49
Definition
Section
54:4-3.50
Application for exemption
Section
54:4-3.51
Continuance of exemption
Section
54:4-3.52
Historic sites; conditions; tax exemption; fee.
Section
54:4-3.53
Certification of historic sites.
Section
54:4-3.54
Cancellation of certification; issuance of new certification.
Section
54:4-3.54a
Certain historic properties exempt from taxation; qualifications.
Section
54:4-3.54a1
Findings, declarations relative to tax exemptions for certain historic site real property.
Section
54:4-3.54a2
Certain tax exemptions null and void; liability for certain taxes.
Section
54:4-3.54b
Certification of building as historic site; conditions; rules, regulations.
Section
54:4-3.54c
Cancellation of certification, notification.
Section
54:4-3.55
Pleasure boats
Section
54:4-3.56
Equipment for abating or preventing pollution; exemption
Section
54:4-3.57
Certification of air pollution abatement facility
Section
54:4-3.58
Revocation of pollution abatement certificate
Section
54:4-3.59
Exemption of improvement to water supply or sewerage disposal system
Section
54:4-3.60
Definition
Section
54:4-3.61
Application for exemption
Section
54:4-3.62
Continuance of exemption
Section
54:4-3.63
Legislative findings and declaration
Section
54:4-3.64
Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
Section
54:4-3.65
Application; filing; contents
Section
54:4-3.66
Certification; procedure; qualifications
Section
54:4-3.67
Annual certification of qualification
Section
54:4-3.68
Time for filing statements of exemption; proof of right for continuance of exemption
Section
54:4-3.69
Use of property for other than conservation or recreation purposes; roll-back taxes
Section
54:4-3.70
Administrative rules
Section
54:4-3.71
Severability
Section
54:4-3.79
Standards and guidelines; rules and regulations
Section
54:4-3.113
Definitions
Section
54:4-3.113a
Definitions relative to certain renewable energy systems.
Section
54:4-3.113b
Property certified as renewable energy system exempt from taxation.
Section
54:4-3.113c
Requirements for certification by local enforcing agency.
Section
54:4-3.113d
Certification by local enforcing agency.
Section
54:4-3.113e
Revocation of certificate.
Section
54:4-3.113f
Review for aggrieved persons.
Section
54:4-3.113g
Rules, regulations.
Section
54:4-3.114
Certified solar energy system
Section
54:4-3.115
Certification; application; inspection of premises
Section
54:4-3.116
Certification; qualifications; contents; filing; effective date of exemption
Section
54:4-3.117
Revocation; grounds
Section
54:4-3.118
Review; action of enforcing agency; action of assessor or director of division of taxation
Section
54:4-3.119
Amount of exemption; determination
Section
54:4-3.120
Rules and regulations
Section
54:4-3.130
Definitions
Section
54:4-3.131
Certified automatic fire suppression system; tax exemption
Section
54:4-3.132
Certification; application; inspection
Section
54:4-3.133
Certificate; issuance; contents; commencement of exemption
Section
54:4-3.134
Revocation
Section
54:4-3.135
Appeals from action of enforcing agency, director of division of taxation or assessor
Section
54:4-3.136
Amount of exemption from assessed valuation
Section
54:4-3.137
Rules and regulations
Section
54:4-3.138
Tax exemption
Section
54:4-3.139
Findings, determinations
Section
54:4-3.140
Definitions
Section
54:4-3.141
Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
Section
54:4-3.142
Abatements of real property taxes for qualified residential property; application, approval, requirement
Section
54:4-3.143
Tax abatements for purchaser of residential property in urban redevelopment project
Section
54:4-3.144
Application procedure for tax abatement
Section
54:4-3.145
Financial agreement; payments in lieu of taxes.
Section
54:4-3.146
Annual administration fee payable by owner to municipality
Section
54:4-3.147
Payments to be made quarterly, failure to pay; penalty
Section
54:4-3.148
Liability of owner for real property taxes on land
Section
54:4-3.149
No abatement granted for properties on which taxes are delinquent
Section
54:4-3.150
Short title
Section
54:4-3.151
Findings, declarations relative to contaminated real property
Section
54:4-3.152
Definitions
Section
54:4-3.153
Designation of environmental opportunity zones
Section
54:4-3.154
Ordinance providing for tax exemptions
Section
54:4-3.155
Required application for exemption
Section
54:4-3.156
Financial agreement evidencing approved exemption
Section
54:4-3.157
Payments in quarterly installments
Section
54:4-3.158
Remedial action workplan.
Section
54:4-3.159
Real property acquired by Meadowlands Conservation Trust exempt from taxation.
Section
54:4-3.160
Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.
Section
54:4-3.161
Tenant rebate to medical dental practice, administration.
Section
54:4-4
Certain municipal land extending into another county
Section
54:4-4.4
Initial, further statements
Section
54:4-5a
Remission of county taxes
Section
54:4-5b
County institution; defined
Section
54:4-6
County tax rebate
Section
54:4-6.1
Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
Section
54:4-6.2
Short title
Section
54:4-6.3
Definitions relative to tenants property tax rebates.
Section
54:4-6.4
Property tax rebate to tenants by owner of qualified real rental property
Section
54:4-6.5
Computation of amount of property tax reduction
Section
54:4-6.6
Computation of property tax rebate
Section
54:4-6.7
Payment of property tax rebate, credit
Section
54:4-6.8
Statement of amount paid and certification of compliance; posting notice of list of rent rebate
Section
54:4-6.10
Regulations
Section
54:4-6.11
Double damages
Section
54:4-6.12
Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
Section
54:4-6.13
Severability
Section
54:4-7
Deductions for slaughter of condemned cattle
Section
54:4-8
Deductions made by tax collector; resolution
Section
54:4-8.10
Definitions.
Section
54:4-8.11
Veterans' tax deduction.
Section
54:4-8.12
Application for tax deduction.
Section
54:4-8.13
Filing of application with assessor
Section
54:4-8.15
Facts essential to support claim for deduction.
Section
54:4-8.16
Continuance of deductions
Section
54:4-8.17
Apportionment of veteran's deduction; additional to other entitlements.
Section
54:4-8.18
Continuance to deduction right; change in status.
Section
54:4-8.19
Rules and regulations; forms
Section
54:4-8.20
Administration of oaths
Section
54:4-8.21
Appeals
Section
54:4-8.22
Repeal
Section
54:4-8.23
Application of act
Section
54:4-8.24
Reimbursement to taxing district relative to veterans' property tax deductions
Section
54:4-8.25
Property tax deferment for certain persons in military service.
Section
54:4-8.26
Written application for tax deferral; tax lien during deferment prohibited.
Section
54:4-8.27
State payment to municipality, refund upon payment.
Section
54:4-8.40
Definitions
Section
54:4-8.41
Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
Section
54:4-8.41a
Surviving spouse over 55; entitlement of deduction
Section
54:4-8.42
Written application for deduction; inquiry into right
Section
54:4-8.43
Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
Section
54:4-8.44
Facts essential to support claims for deduction
Section
54:4-8.44a
Filing for tax deduction
Section
54:4-8.45
Continuance of deduction right; change in status
Section
54:4-8.46
Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
Section
54:4-8.47
Rules and regulations; forms; applications without sworn oaths
Section
54:4-8.48
Administration of oaths
Section
54:4-8.49
Appeals
Section
54:4-8.50
Repeal
Section
54:4-8.51
Application of act
Section
54:4-8.52
Certification of tax deductions to director
Section
54:4-8.53
Inspection of records
Section
54:4-8.53a
Reimbursement to taxing district relative to deductions
Section
54:4-8.54
Inclusion of deductions in abstract of ratables for county
Section
54:4-8.55
Notification of deduction; credit to corporation, cooperative, shareholder
Section
54:4-8.56
Regulations
Section
54:4-8.57
Short title.
Section
54:4-8.58
Definitions relative to the homestead credit act.
Section
54:4-8.58a
Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after.
Section
54:4-8.59
Homestead rebate or credit, amount; eligibility; determination.
Section
54:4-8.60
Rebates for residential rental property units, amount; eligibility, conditions.
Section
54:4-8.61
Rebates for property taxes and rent.
Section
54:4-8.62
Rebate, credit applications.
Section
54:4-8.63
Rebates, credits, distribution, payment.
Section
54:4-8.64
Property tax delinquency; withholding of rebates, credits.
Section
54:4-8.65
Rebates, credits not subject to legal process; exceptions.
Section
54:4-8.66
Appeal to tax court from director's determination of amount.
Section
54:4-8.66a
Misrepresentation, penalty.
Section
54:4-8.66b
Erroneous rebates or credits, installment payments for senior, disabled property taxpayers.
Section
54:4-8.66c
Recovery of rebates, credits.
Section
54:4-8.66d
Rules, regulations.
Section
54:4-8.66e
Administrative costs appropriated annually.
Section
54:4-8.67
Definitions relative to homestead property tax reimbursement.
Section
54:4-8.68
Income eligibility limits, adjustment.
Section
54:4-8.69
Annual reimbursement entitlement.
Section
54:4-8.70
Application for homestead property tax reimbursement.
Section
54:4-8.71
Payments mailed
Section
54:4-8.72
Proportionate shares, forms of ownership.
Section
54:4-8.73
Rules, regulations.
Section
54:4-8.74
Determination of base year.
Section
54:4-8.75
Violations, penalties.
Section
54:4-8.76
Short title.
Section
54:4-8.77
Findings, declarations relative to regionalization of certain local government services.
Section
54:4-8.78
Definitions relative to regionalization of certain local government services.
Section
54:4-8.79
Application for State aid to reduce property taxes; REAP formula.
Section
54:4-8.80
Regional Efficiency Aid Program.
Section
54:4-8.81
Rules for REAP aid to tenants.
Section
54:4-8.82
Limitation on amount of deductions.
Section
54:4-9.1
Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
Section
54:4-9.2
Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
Section
54:4-9.3
Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
Section
54:4-10
Guardians and representatives; assessments in name of; estates
Section
54:4-11.1
Outdoor advertising space, fee; definitions.
Section
54:4-12
Assessor; duties; ascertain persons and property taxable
Section
54:4-13
Refusal of person to be sworn or answer; penalty
Section
54:4-16
Assessor empowered to examine under oath
Section
54:4-17
Oath; form and content
Section
54:4-20
Exemption of personal property of life insurance companies subject to franchise tax
Section
54:4-23
Assessment of real property; conditions for reassessment.
Section
54:4-23.1
Short title
Section
54:4-23.2
Value of land actively devoted to agricultural or horticultural use
Section
54:4-23.3
Agricultural use of land.
Section
54:4-23.3a
Application; review for compliance
Section
54:4-23.3b
Disqualification
Section
54:4-23.3c
Land use for taxation purposes.
Section
54:4-23.3d
Development of guidelines for certain agricultural, horticultural practices.
Section
54:4-23.3e
Land used not considered in agricultural, horticultural use.
Section
54:4-23.4
Land deemed in horticultural use.
Section
54:4-23.5
Land deemed actively devoted to agricultural, horticultural, woodland use.
Section
54:4-23.6
Qualifications for valuation, assessment, taxation
Section
54:4-23.7
Considerations of assessor in valuing land.
Section
54:4-23.7a
Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.
Section
54:4-23.7b
Provision of plan with application.
Section
54:4-23.8
Determination of amount of rollback taxes
Section
54:4-23.9
Procedure for assessment, collection, payment, etc., of roll-back taxes
Section
54:4-23.10
Determination of true value of land for purposes of state school aid and determining apportionment valuation
Section
54:4-23.11
Area of land included
Section
54:4-23.12
Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations
Section
54:4-23.13
Determination of eligibility of land for valuation, assessment, taxation
Section
54:4-23.13b
Notice of disallowance
Section
54:4-23.13c
Eligibility of land for certain use relative to livestock
Section
54:4-23.14
Application form; contents; violations, penalties.
Section
54:4-23.15
Continuance of valuation, assessment and taxation under act
Section
54:4-23.15a
Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
Section
54:4-23.16
Separation or split off of part of land
Section
54:4-23.18
Location of contiguous land in more than one taxing district
Section
54:4-23.19
Tax list and duplicate; factual details
Section
54:4-23.20
State Farmland Evaluation Committee.
Section
54:4-23.21
Rules and regulations; forms
Section
54:4-23.22
Partial invalidity
Section
54:4-23.23
Applicability to tax year 1965 and subsequent tax years
Section
54:4-23.24
Residential property rezoned into commercial or industrial zone; valuation and assessment
Section
54:4-23a
Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
Section
54:4-23b
Inspections of real property for purposes of reassessment.
Section
54:4-23c
Rules, regulations.
Section
54:4-24
Assessor's list; form and content
Section
54:4-25
Tract lying between two districts; how assessed
Section
54:4-26
Assessor to follow forms and methods prescribed by director
Section
54:4-27
Exempt property listed separately
Section
54:4-28
Assessments by block system and house number
Section
54:4-29
Purchaser of realty may present deed to assessor for certificate
Section
54:4-30
Duty of county recording officer where deed not certified
Section
54:4-31
Abstract of deed provided electronically, mailed to assessor.
Section
54:4-32
Fee; refusal of deed for lack of address
Section
54:4-33
Taxation of mortgaged property
Section
54:4-34
Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
Section
54:4-34.3
Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
Section
54:4-35
Period for assessing; assessor's duplicate; preliminary, final assessment list.
Section
54:4-35.1
Material depreciation of structure; determination of value.
Section
54:4-36
Assessor's affidavit; form and content
Section
54:4-36.1
Statement of estimated total amount of approved tax deductions
Section
54:4-37
Penalty for failure to file duplicate; removal of assessor
Section
54:4-38
Public inspection notice; advertisement; appeals.
Section
54:4-38.1
Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal.
Section
54:4-39
Amount appropriated for schools; notification by state comptroller
Section
54:4-40
Amount required by general tax for state purposes; notification
Section
54:4-41
County requirements certified by clerk of freeholders; apportionment between districts
Section
54:4-42
Tax requirements certified to county tax board
Section
54:4-43
Judgment executions added to tax requirements; duty of county board
Section
54:4-44
Inclusion in next levy in certain cases
Section
54:4-45
Certified statement of amount of moneys appropriated for school purposes.
Section
54:4-46
Tax lists and duplicates revised by county board
Section
54:4-46.1
Adding amount of approved tax deductions to net amount to be raised by taxation
Section
54:4-47
Revision and equalization; functions of county board
Section
54:4-48
Changes entered; amount of total tax fixed
Section
54:4-49
Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.
Section
54:4-49.1
Apportionment valuation; property with local property taxes in default and lien unenforceable
Section
54:4-50
Reductions in assessments after rate fixed; additional payments; determination
Section
54:4-51
Excess payment; crediting and application
Section
54:4-52
Table of aggregates for county; prepared by county board.
Section
54:4-52.1
Effective date
Section
54:4-53
Clerical errors; adjustment in following year
Section
54:4-54
Correction of errors; assessment against or payment on wrong property; refund
Section
54:4-55
Corrected duplicates returned to taxing districts; lists remain on record
Section
54:4-55.1
Custody of duplicate tax lists by collectors--Failure to return--Penalty
Section
54:4-56
Taxes on property sold; apportionment; lien unaffected
Section
54:4-57
Taxes on federal property; payment by municipality deferred until collected
Section
54:4-58
Tax, assessment or water rate not set aside for irregularities or illegality
Section
54:4-59
Court to amend and fix amount due
Section
54:4-60
Lien; court may make proper levy
Section
54:4-61
When assessment not to be set aside
Section
54:4-62
Amendment of assessment; grounds; computation
Section
54:4-63.1
"Completed" defined
Section
54:4-63.2
Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
Section
54:4-63.3
Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
Section
54:4-63.4
Forms and methods prescribed by State Tax Commissioner
Section
54:4-63.5
Filing, examination, correction and delivery to collectors
Section
54:4-63.6
Entry of added assessments; extension of tax
Section
54:4-63.7
Tax bills for added taxes
Section
54:4-63.8
Time of payment and delinquency
Section
54:4-63.9
Collection and accounting for taxes
Section
54:4-63.10
Payments by municipality to county
Section
54:4-63.11
Appeals from added assessments
Section
54:4-63.11a
Extension for hearing of appeal for added assessments
Section
54:4-63.12
Power of county board of taxation to assess omitted property
Section
54:4-63.13
Complaints of omitted property; procedure
Section
54:4-63.14
Summary hearing; judgment
Section
54:4-63.15
Assessment of omitted property
Section
54:4-63.16
Omitted assessment list and listing of assessments
Section
54:4-63.17
Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
Section
54:4-63.18
Entry of omitted assessments; extension
Section
54:4-63.19
Duties of collector; taxpayer put upon notice
Section
54:4-63.20
Time for payment of taxes; delinquent taxes; lien
Section
54:4-63.21
Collection of taxes and accounting
Section
54:4-63.22
Payments by municipalities to counties
Section
54:4-63.23
Review of judgment of county board of taxation
Section
54:4-63.24
Application of act
Section
54:4-63.25
Effective date
Section
54:4-63.26
Exempt property which ceases to be exempt
Section
54:4-63.27
Valuation of property previously exempt
Section
54:4-63.28
Time when exemption ceased as affecting time of assessment
Section
54:4-63.29
Law applicable to property which ceases to be exempt
Section
54:4-63.30
Effective date
Section
54:4-63.31
Assessment of omitted property; determination of taxable value
Section
54:4-63.32
Assessor's omitted list; filing; public record
Section
54:4-63.33
Listing names and properties; forms and methods
Section
54:4-63.34
Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
Section
54:4-63.35
Notice to owner of omitted tax assessment
Section
54:4-63.36
Tax bills; preparation and delivery; taxpayer put upon notice
Section
54:4-63.37
Payment of taxes; collection and accounting
Section
54:4-63.38
Payments by municipality to county
Section
54:4-63.39
Appeals to county board of taxation from omitted assessments
Section
54:4-63.39a
Extension for hearing of appeal for omitted assessments
Section
54:4-63.40
Application of act
Section
54:4-64
Delivery of tax bills.
Section
54:4-64.1
Flood insurance; notice of eligibility and effect of failure to carry
Section
54:4-64a
Complete tax bill, computation of first and second installments
Section
54:4-65
Form and content of property tax bills.
Section
54:4-65.1
Additional information printed on tax bill.
Section
54:4-66
When calendar year taxes payable, delinquent.
Section
54:4-66.1
Fiscal year taxes payable, delinquent; definitions; formula.
Section
54:4-66.2
Estimated, reconciled tax bills for municipalities, procedures.
Section
54:4-66.3
Estimated, reconciled tax bills for municipality operating on calendar fiscal year
Section
54:4-66.4
Estimated reconciled tax bills for municipality operating on State fiscal year
Section
54:4-66.5
Regulations, forms, procedures
Section
54:4-66.6
Definitions relative to local government unit charitable funds.
Section
54:4-66.7
Establishment of certain charitable, spillover funds by local unit.
Section
54:4-66.8
Permitted donations; use of funds.
Section
54:4-66.9
Credit applied to property taxes.
Section
54:4-66.10
Construction of act.
Section
54:4-66.11
Immunity from certain liability.
Section
54:4-66.12
Rules, regulations.
Section
54:4-67
Discount for prepayment; interest for delinquencies; notification; exceptions.
Section
54:4-67.1
Accounts of unpaid properties deemed delinquent
Section
54:4-68
Property taxes, assessments, prepayment in certain cases.
Section
54:4-68.1
Definitions relative to prepayment; issuance of receipt, refund.
Section
54:4-69
Discount; excess refunded; deficiency collected
Section
54:4-69.1
Payment of taxes by mortgagee
Section
54:4-69.2
Credit, against taxes due or to become due, for refund on reduction of assessment
Section
54:4-70
Acceptance of orders issued by school board as tax payments
Section
54:4-71
Payments entered in duplicate; cash book; mechanical recordation
Section
54:4-72
Collector's office; when open
Section
54:4-73
Collector's monthly report; payments to municipal treasurer
Section
54:4-74
Payment of State and county taxes by municipality.
Section
54:4-75
Payment by municipality of school moneys to board secretary or treasurer.
Section
54:4-76
Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.
Section
54:4-77
State taxes; payment by county
Section
54:4-78
Enforcement of payment of personal taxes
Section
54:4-79
Arrest and imprisonment for nonpayment of personal taxes
Section
54:4-80
Warrant for distress or imprisonment; deputies; liability of collector
Section
54:4-81
Certificate of commitment; certificate of release
Section
54:4-82
Hearing on debtor's ability to pay
Section
54:4-83
Limit to imprisonment for dog tax
Section
54:4-84
Advertisement and sale of personal property for taxes
Section
54:4-85
Collector's fees
Section
54:4-86
Further action to collect tax due; collector of arrears; bond
Section
54:4-87
Collectors of arrears; powers and duties
Section
54:4-88
Collector of arrears; no compensation in certain cases; appointment revocable
Section
54:4-90
Sale of timber on unimproved, untenanted and other land
Section
54:4-91
Collector's annual statement of receipts
Section
54:4-91.1
Collector's list of delinquent taxes believed not collectible
Section
54:4-91.2
Release of collector; cancellation of uncollectible taxes
Section
54:4-91.3
Effective date
Section
54:4-95
List of delinquents published; cost charged
Section
54:4-96
Taxes exceeding value of realty; adjustment and settlement
Section
54:4-97
Settlement of unpaid taxes by city when lien is questioned
Section
54:4-98
Action when payment is made; cancellation of record
Section
54:4-99
Adjustment of past due taxes and interest charges; lien unaffected
Section
54:4-100
Principal sum not to be abated unless market value exceeded
Section
54:4-101
Payment required in sixty days
Section
54:4-102
Rules and regulations
Section
54:4-103
Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
Section
54:4-104
Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
Section
54:4-104.1
Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
Section
54:4-104.2
Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
Section
54:4-104.3
Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
Section
54:4-105
Remissions credited on second half of taxes
Section
54:4-106
Payment of taxes by receivers and assignees; wage liens unaffected
Section
54:4-107
Taxes and assessments for municipal purposes assessed against state; cancellation
Section
54:4-108
Assessment and collection of taxes in districts illegally incorporated; interest
Section
54:4-109
Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
Section
54:4-110
"Municipal charges" defined
Section
54:4-111
Other rights unimpaired
Section
54:4-112
Conditions precedent to compromise settlement
Section
54:4-113
Other laws unaffected
Section
54:4-114
Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
Section
54:4-115
Method of procedure by municipality
Section
54:4-116
Acceptance of deed by municipality
Section
54:4-117
When settlement prohibited
Section
54:4-118
Not to be at variance with law
Section
54:4-119
Owner to pay all expenses
Section
54:4-120
"Municipal charges" defined
Section
54:4-121
Other laws unaffected
Section
54:4-121.1
Poll tax, cancellation of
Section
54:4-122
May compromise, adjust or cancel cemetery assessments
Section
54:4-122.1
Receipt and custody of municipal tax collections and other public moneys; purpose of Act
Section
54:4-122.2
Definitions
Section
54:4-122.3
Deposit of tax collections and other public moneys in designated banks or trust companies
Section
54:4-122.4
Bond of municipal collector; conditions
Section
54:4-122.5
Penalty of collector's bond; minimum penalties; determination by Local Government Board
Section
54:4-122.6
System of internal checks in lieu of minimum penalties
Section
54:4-122.7
Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
Section
54:4-122.8
Tax bill receipting machine; approval; access; duties of clerk
Section
54:4-122.9
Official tax receiving agency; designation of bank or trust company; rules and regulations
Section
54:4-122.10
Office deemed vacant on collector's failure to give bond
Section
54:4-122.11
Release of surety on tax collector's bond from future accruing liability; hearing
Section
54:4-122.12
Findings and order of State Board on release from bond
Section
54:4-122.13
Rules and regulations
Section
54:4-122.14
Application of Act
Section
54:4-123
Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
Section
54:4-124
Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
Section
54:4-125
Fees not to be allowed to receiver or counsel
Section
54:4-126
Expenses in connection with operation of property; payment
Section
54:4-127
Real property sold or to be sold for delinquent taxes as subject to Act
Section
54:4-128
Facts to be established; verification of complaint, effect
Section
54:4-129
Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
Section
54:4-130
Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
Section
54:4-131
Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
Section
54:4-132
Remedy as cumulative
Section
54:4-133
Exceptions to application of Act
Section
54:4-134
Application of refund to delinquency.
Section
54:4-135
Construction of act
Section
54:4-136
Application of act
Section
54:4A-1
United States or agency thereof, contributions in lieu of taxes, procedure; disposition.
Section
54:4A-2
Contributions in lieu of taxes for prior years; disposition
Section
54:4A-3
Receipt given for contributions in lieu of taxes.
Section
54:4A-4
Palisades Interstate Park lands; compensation to municipalities
Section
54:4A-5
Estimate of sum municipality would have derived; appropriation
Section
54:4A-6
Budget; including sum appropriated
Section
54:4A-7
Use of sum appropriated
Section
54:4B-1
Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes
Section
54:4B-2
Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share
Section
54:4B-3
Right of taxing district entitled to credit to sue for repayment of excess taxes
Section
54:4B-4
Exclusive remedy; applicability
Section
54:5-1
Short title
Section
54:5-2
"Land" , "municipality" and "municipal lien" defined
Section
54:5-3
Construction as remedial legislation
Section
54:5-4
Deputy may act for officer; officer liable
Section
54:5-5
Affidavits; perjury
Section
54:5-6
Unpaid taxes a continuous lien; penalties and costs.
Section
54:5-7
Assessments for municipal improvements, continuous liens.
Section
54:5-8
Other liens; when effective
Section
54:5-9
Municipal liens paramount
Section
54:5-10
Judicial proceedings affect liens only when lis pendens filed
Section
54:5-11
Official designated to examine records, certify unpaid municipal liens; immunity
Section
54:5-12
Certificate as to taxes and other liens
Section
54:5-13
Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act
Section
54:5-14
Schedule of fees for searches
Section
54:5-15
Continuation searches; fee
Section
54:5-16
Searches certified as correct; duplicates kept.
Section
54:5-17
Liens and outstanding certificates of tax sale not shown by search; persons protected
Section
54:5-18
Failure to issue search or disclose official when demanded; effect
Section
54:5-18.1
Searches for municipal improvements not assessed
Section
54:5-18.2
Certificates; contents
Section
54:5-18.3
Title of certificate; person making; issuance on application
Section
54:5-18.4
Fee
Section
54:5-18.5
Land covered by certificate free from subsequent improvement liens
Section
54:5-18.6
Failure to issue certificate after demand; land free from future lien
Section
54:5-19
Power of sale, "collector" and "officer" defined.
Section
54:5-19.1
Electronic tax lien sales by municipalities.
Section
54:5-19.2
Definitions relative to contracts for property tax lien management services.
Section
54:5-19.3
Contracts for property tax lien management services.
Section
54:5-19.4
Contracts to include compensation to contractor, bases.
Section
54:5-19.5
Approval process by governing body.
Section
54:5-19.6
Provision of information.
Section
54:5-19.7
Contracts considered professional service; duration.
Section
54:5-20.1
Discretion of tax collector as to sale.
Section
54:5-21
Lands listed for sale; liens listed; installments added.
Section
54:5-22
Installments not yet due may be excluded; procedure
Section
54:5-23
List of installments not due; statement in certificate of sale
Section
54:5-24
Maintenance of list.
Section
54:5-25
Notice of sale; contents
Section
54:5-26
Notice of tax sale; posting, publication.
Section
54:5-27
Notice to owner; mailing
Section
54:5-28
Sale; adjournments; restrictions; readvertisement
Section
54:5-29
Payment of amount due prior to tax sale; priority.
Section
54:5-30
Notice of sale attached to list
Section
54:5-30.1
Bidding by municipal officers at tax sales
Section
54:5-31
Sale at auction for amount advertised
Section
54:5-32
Sale in fee subject to redemption.
Section
54:5-33
Payment; resale; redemption.
Section
54:5-34
Sale; purchase by municipality; rights of municipality
Section
54:5-34.1
State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality
Section
54:5-34.2
Notice to state by municipality
Section
54:5-34.3
Certification of state's annual obligation for inclusion in annual state appropriations act
Section
54:5-35
Entries made on list as each sale is concluded
Section
54:5-37
Time limit on enforcement; failure to comply; effect; exception
Section
54:5-38
Fees for cost of holding sale.
Section
54:5-39
Land held by purchaser assessed in owner's name; resale by municipality as purchaser
Section
54:5-40
Liens certified to officer selling land
Section
54:5-41
Statement of proceedings; removal for failure to perform duties
Section
54:5-42
Lien passes to purchaser; continued if sale set aside
Section
54:5-43
If sale set aside; tax refunded to purchaser
Section
54:5-44
When sale not to be set aside
Section
54:5-45.1
Tax sales voidable where past-due taxes omitted and municipality is purchaser
Section
54:5-45.2
Sales in violation of statute; subsequent sales void; liens preserved
Section
54:5-45.3
Tax sale certificates and titles unaffected
Section
54:5-45.4
Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated
Section
54:5-46
Certificate of sale delivered to purchaser
Section
54:5-46.1
Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale
Section
54:5-47
Certificate of sale; form and content.
Section
54:5-48
Description of property sold in certificate
Section
54:5-49
Certificate; issuance to purchaser
Section
54:5-50
Certificate of sale recorded and indexed as a mortgage
Section
54:5-51
Disposition of certificate of sale; permanent record.
Section
54:5-52
Certificate of sale as evidence; presumptions raised; effect of fraud
Section
54:5-52.1
Destruction, loss of tax title certificate; issuance of duplicate; fee
Section
54:5-52.2
Duplicate certificate not to affect time limit for redemption
Section
54:5-52.3
Effect of duplicate certificate; cancellation on finding of original
Section
54:5-53
Lapse of time not to bar proceedings to enforce lien
Section
54:5-53.1
Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities
Section
54:5-53.2
Cancellation of certificate of sale; certificate of redemption
Section
54:5-54
Right of redemption by owner, person having interest.
Section
54:5-54.1
Redemptions through tax collector's office; exceptions.
Section
54:5-55
Delivery of certificate of redemption; record.
Section
54:5-57
Notice to purchaser, payment of redemption moneys.
Section
54:5-57.1
Unclaimed redemption monies.
Section
54:5-58
Amount required to redeem
Section
54:5-59
Amount required for redemption
Section
54:5-60
Amount required if certificate is not held by municipality
Section
54:5-61
Holder of tax title entitled to expenses; limitation
Section
54:5-62
Conditions for collection of fees, expenses
Section
54:5-63
Fee for serving notice upon person having interest in property
Section
54:5-63.1
Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture
Section
54:5-64
Revival and continuance of certain liens
Section
54:5-65
Installment redemption; resolution
Section
54:5-66
Public notice of installment plan
Section
54:5-67
Actions to foreclose redemption and alienations of certificate suspended
Section
54:5-68
Monthly payments; time allowed
Section
54:5-69
Form of receipt
Section
54:5-70
Final payment; amount included
Section
54:5-71
Interest computed
Section
54:5-72
Duplicate receipts; inspection
Section
54:5-73
Record of payments certified; application; fee
Section
54:5-74
Payments credited
Section
54:5-75
Installments unpaid; municipality to proceed for balance only
Section
54:5-76
Records kept by collector; open to public inspection
Section
54:5-77
Municipal action to bar redemption
Section
54:5-79
When title void; exception
Section
54:5-81
Notice, affidavits and certificate; indexing
Section
54:5-82
No action after two years
Section
54:5-84
Persons in need of a guardian.
Section
54:5-85
Construction of article
Section
54:5-86
Action by municipality to foreclose right of redemption.
Section
54:5-86.1
One acquiring title may request municipality to foreclose tax sale certificate as against omitted party
Section
54:5-86.2
Foreclosure against omitted party
Section
54:5-86.3
Owner as party; jurisdiction; expense
Section
54:5-87
Jurisdiction of court; effect of judgment.
Section
54:5-89.1
Effect of judgment on unrecorded interests; application by person recording interest to be made party
Section
54:5-90
Judgment; failure to redeem; notice posted
Section
54:5-91
Unknown owner, claimant defined
Section
54:5-97.1
Fees allowed.
Section
54:5-98
Redemption; fees and costs; time and place
Section
54:5-99
Evidence of payment of subsequent liens required
Section
54:5-100
Validity of sale and proceedings must be attacked by answer
Section
54:5-104
Judgment bars redemption only in lands described therein.
Section
54:5-104.29
Short title
Section
54:5-104.30
Definitions.
Section
54:5-104.31
Construction as remedial legislation.
Section
54:5-104.32
In rem proceedings.
Section
54:5-104.32a
Right of state or county to foreclose
Section
54:5-104.32b
Proceedings by state or county
Section
54:5-104.33
No personal judgment shall be entered
Section
54:5-104.34
Time for institution of action.
Section
54:5-104.35
Resolution by governing body
Section
54:5-104.36
Jurisdiction
Section
54:5-104.37
Fees to be paid on institution of action
Section
54:5-104.41
Complaint to be filed with tax collector; county recording officer and Attorney-General
Section
54:5-104.42
Notice
Section
54:5-104.43
Complaint to have effect of notice to State
Section
54:5-104.44
Duties of county recording officers
Section
54:5-104.45
Fees of county recording officer
Section
54:5-104.48
Notice to municipality by owners or parties in interest; notice of foreclosure
Section
54:5-104.53
Certain omissions no defense
Section
54:5-104.58
Severance upon filing of answer
Section
54:5-104.59
Apportionment, allocation, definition of costs and fees
Section
54:5-104.60
Redemption
Section
54:5-104.61
Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption
Section
54:5-104.62
Right of plaintiff to order of dismissal
Section
54:5-104.64
Form and effect of judgment
Section
54:5-104.65
Effect of recording judgment.
Section
54:5-104.66
Additional duty of county recording officer; fee
Section
54:5-104.67
Application to reopen judgment
Section
54:5-104.68
Constitutional clause
Section
54:5-104.69
Repealer
Section
54:5-104.70
Certain acts and decrees valid
Section
54:5-104.71
To take effect immediately
Section
54:5-104.72
Irregularities in proceedings; instituting new proceedings.
Section
54:5-104.73
Right of purchaser to have prior foreclosure proceedings corrected.
Section
54:5-104.74
Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.
Section
54:5-104.75
Other manner of foreclosure not precluded
Section
54:5-104.100
Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance
Section
54:5-104.101
Applicability of law
Section
54:5-104.102
Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act
Section
54:5-104.103
Definition of phrase "thought to be owned"
Section
54:5-105
Jurisdiction of courts, proof
Section
54:5-106
Persons entitled to apply for order
Section
54:5-107
Parties defendant
Section
54:5-111
Cancellation of record; procedure
Section
54:5-111.1
Certificate of cancellation; execution
Section
54:5-111.2
Effect of certificate
Section
54:5-111.3
Filing or recording of certificate
Section
54:5-111.4
Filing fee
Section
54:5-112
Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.
Section
54:5-113
Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.
Section
54:5-113.1
Acceptance of bond, note, other obligation as consideration for sale of certificate
Section
54:5-113.2
Removal of lessee, tenant
Section
54:5-113.3
Bond, note, obligation deemed asset of municipality
Section
54:5-113.4
Pledge, transfer of tax sale certificates; assignments, recording.
Section
54:5-113.5
Sale of total property tax levy by municipality
Section
54:5-113.6
Terms, conditions of bid specifications
Section
54:5-113.7
Rules, regulations; biennial report to Governor, Legislature
Section
54:5-114
Notice mailed to owner; publication and posting
Section
54:5-114.1
Methods of sale of certificate of tax sale by municipality.
Section
54:5-114.2
Sale of certificate of tax sale, liens by municipality.
Section
54:5-114.3
Sales subject to current taxes; redemption
Section
54:5-114.4
Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.
Section
54:5-114.4a
Foreclosure on certain tax sale certificates
Section
54:5-114.5
Extension of time for recording judgment; failure to record within time
Section
54:5-114.6
Failure to foreclose equity and record judgment
Section
54:5-114.7
Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment
Section
54:5-114.8
Action to bar right of redemption; redemption by payment into court; assignee's rights
Section
54:5-114.9
Cancellation of tax sale certificate
Section
54:5-114.10
Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
Section
54:5-115
Certain sales confirmed; subsequent liens continued
Section
54:5-116
Lands acquired at tax sale; exchange for park lands
Section
54:5-121
Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development
Section
54:5-122
Release of obligation to collect taxes, etc.; exemption from taxation
Section
54:5-123
Right of redemption
Section
54:5-124
Amount required to redeem
Section
54:5-126a
Conveyance of land not suitable for forest park reservation to municipality; approval
Section
54:5-126b
Redemption of land from municipality; amount
Section
54:5-127
Transfer to county for park purposes of lands acquired at tax sales
Section
54:5-128
Redemption after transfer of lands to county for park purposes
Section
54:5-129
Foreclosure by county of right to redeem
Section
54:5-130
Creation of joint municipal lien pool permitted.
Section
54:5-131
Powers of joint municipal lien pool.
Section
54:5-132
Municipal liens defined; exceptions.
Section
54:5-133
Laws applicable to operation of pool.
Section
54:5-134
Transfer of municipal lien.
Section
54:5-135
Execution of lien certificates.
Section
54:5-136
Operating plan filed by joint municipal lien pool.
Section
54:5-137
Rules, regulations, orders.
Section
54:6-1
"Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of payment; sa
Section
54:6-2
Titles under "Martin act" validated
Section
54:6-3
Land sold for taxes to taxing district subject to "Martin act" proceedings
Section
54:6-4
Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands
Section
54:6-5
Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands
Section
54:7-1
Action by governing body
Section
54:7-2
Liens which may be apportioned
Section
54:7-3
Apportionment by application or on motion of governing body
Section
54:7-4
Apportionment; resolution; copies filed
Section
54:7-5
Apportionment without notice; reapportionment; effect of difference
Section
54:7-6
Notice; publication; service
Section
54:7-7
Apportionment by designated municipal officer; appointment
Section
54:7-8
Map and deposit for expenses may be required
Section
54:7-9
Apportionment of liens on lands taken for streets
Section
54:8-1
Reduction of interest on amounts due where records destroyed
Section
54:8-2
Article applicable to special assessments
Section
54:8-3
Destruction of records; determination of amounts due; jurisdiction of Superior Court
Section
54:8-4
Action by municipality desiring relief; facts to be established
Section
54:8-5
Service upon joint tenants or tenants in common
Section
54:8-6
Nonresident owners or mortgagees; service; publication
Section
54:8-12
Enforcement of lien; alternative procedure
Section
54:8-14
Costs and fees not recoverable
Section
54:8-15
Copy of judgment filed; abstract; contents
Section
54:8-16
Legal assistants; compensation
Section
54:8A-1
Short title
Section
54:8A-2
Imposition of tax; levy; collection; payment; exemption
Section
54:8A-3
"Resident" defined
Section
54:8A-4
"Derived from sources within" defined
Section
54:8A-5
"Critical area state" defined; legislative findings; certification of state highway commissioner; publication
Section
54:8A-6
Rates; computation of tax upon entire net income
Section
54:8A-6.1
Minimum income tax on minimum taxable income of each individual
Section
54:8A-6.2
Minimum taxable income
Section
54:8A-6.3
Tax surcharge
Section
54:8A-6.4
Maximum tax rate on personal service income
Section
54:8A-7
Gross income defined; manner of computing
Section
54:8A-8
"Taxpayer" defined
Section
54:8A-9
Standard deduction
Section
54:8A-10
Exemptions from net income
Section
54:8A-11
"Dependent" defined
Section
54:8A-12
"Related to taxpayer" defined
Section
54:8A-13
Dependent; claim by person contributing more than ten per cent of support
Section
54:8A-14
"Eligibility year" defined
Section
54:8A-15.1
Household, and household and dependent care services necessary for gainful employment credits
Section
54:8A-16
Credits for tax imposed by another critical area state
Section
54:8A-17
Withholding tax
Section
54:8A-18
Payment of tax; returns; extension of time
Section
54:8A-19
Assignment of claim for refund of money paid or withheld in other jurisdiction
Section
54:8A-20
Transportation fund; purposes; authorization to use
Section
54:8A-21
Endowment fund; investment; use
Section
54:8A-22
Misapplication of funds; right to refund
Section
54:8A-23
"Source state" defined
Section
54:8A-29
Taxable year; annual accounting period; calendar year; fiscal year; definitions
Section
54:8A-30
"Partnership" defined
Section
54:8A-31
Partnership liability; inclusions in gross income
Section
54:8A-32
Computation of gross income of taxpayer
Section
54:8A-33
Income derived from sources within taxpayer's source state; exclusions from gross income
Section
54:8A-34
"Net income" defined
Section
54:8A-35
Computation of net income; deductions
Section
54:8A-36
Computation of gross income from federal adjusted gross income figure
Section
54:8A-37
Additional deductions
Section
54:8A-38
Inventories
Section
54:8A-39
Net capital gain or loss; computation; deductions
Section
54:8A-40
Items not deductible
Section
54:8A-41
"Capital assets" defined
Section
54:8A-42
Basis of property; gain or loss from sale or other disposition of property
Section
54:8A-43
Agreements with taxpayer relating to liability
Section
54:8A-44
Persons required to file
Section
54:8A-46
Actions for collection of tax
Section
54:8A-47
Payment of tax; signing of documents; certification of statements
Section
54:8A-48
Taxable year; method of accounting
Section
54:8A-49
Withholding return
Section
54:8A-50
Liability of employer required to withhold tax; special fund; right of action against employer
Section
54:8A-51
Failure of employer to deduct and withhold tax or to pay tax withheld
Section
54:8A-52
Reciprocity credit; relief from withholding
Section
54:8A-53
Delinquent return or taxes; penalties; interest; abatement or remission
Section
54:8A-54
Applicability of State Tax Uniform Procedure Law
Section
54:8A-55
Administration; determination of amount of tax due
Section
54:8A-56
Exercise of powers and duties of Division of Taxation by director
Section
54:8A-57
Effective date; suspension of tax; cessation
Section
54:8A-58
Short title
Section
54:8A-59
Imposition of tax; levy; collection; payment
Section
54:8A-60
Rate of tax
Section
54:8A-61
Definitions
Section
54:8A-62
"Derived from sources within" defined
Section
54:8A-63
"Source state" defined
Section
54:8A-64
Resident individual
Section
54:8A-65
Nonresident individual
Section
54:8A-66
"Taxpayer" defined
Section
54:8A-69
"Eligibility year" defined
Section
54:8A-70
"Taxable year" ; "annual accounting period" and "calendar year" defined
Section
54:8A-71
"Partnership" defined
Section
54:8A-73
"Taxable income" defined
Section
54:8A-74
Division and director defined
Section
54:8A-75
Allocated income defined
Section
54:8A-77
Inclusions in and exclusions from income
Section
54:8A-84
Apportionment and allocation
Section
54:8A-91
Procedure when inventories necessary to compute tax
Section
54:8A-92
Basis of property
Section
54:8A-93
Individuals of partnership liable for tax; computing; liquidation payments
Section
54:8A-94
Income taxes imposed by other states
Section
54:8A-96.1
Special tax provisions for poverty
Section
54:8A-96.2
Procedure for claiming special tax provisions
Section
54:8A-97
Returns: of whom required; personal liability; report of changes
Section
54:8A-98
Time of filing return; extensions
Section
54:8A-99
Tax due upon date fixed for filing return; effect of making or filing return
Section
54:8A-100
Taxable year; accounting method
Section
54:8A-101
Employer to withhold tax
Section
54:8A-101.1
When withholding not required
Section
54:8A-102
Withholding returns; notice to employer
Section
54:8A-103
Employer's liability
Section
54:8A-104
Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
Section
54:8A-105
Penalties; interest; abatement or remission
Section
54:8A-106
Transportation benefits fund; use of fund
Section
54:8A-107
Balances accumulated as an endowment fund; use
Section
54:8A-108
Refund to taxpayer upon unauthorized use of fund; formula for computing amount
Section
54:8A-109
General requirements concerning returns, notices, records, and statements
Section
54:8A-110
Information returns
Section
54:8A-111
Review of director's decision
Section
54:8A-112
General powers of the director
Section
54:8A-113
Order to compel compliance
Section
54:8A-114
Controlling statute; exception
Section
54:8A-115
Relief requirements on residents
Section
54:8A-116
Administration of act
Section
54:8A-117
Severability clause
Section
54:8A-118
Act operative
Section
54:8A-119
Liability for either income tax or emergency transportation tax or transportation benefits tax
Section
54:8A-120
Deposits in transportation fund or transportation benefit fund
Section
54:8A-121
Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
Section
54:8A-122
Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
Section
54:8A-123
Effective date; time of application
Section
54:10-4.6
Determination of entire net income for member of combined group.
Section
54:10A-1
Short title
Section
54:10A-2
Payment of annual franchise tax.
Section
54:10A-3
Corporations exempt.
Section
54:10A-4
Definitions.
Section
54:10A-4.1
TEFA as State tax.
Section
54:10A-4.2
Attachment of certificate to return for net operating loss carryover.
Section
54:10A-4.3
Carryover of net operating loss for certain taxpayers.