PocketLaw | New Jersey Revised Statutes | Taxation

Taxation

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State tax department continued; "department" defined

Department; powers and duties

Section
54:1-2.1

Property Taxpayer Bill of Rights.

Commissioner to replace former board; exception

Official seal; form

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

County boards of taxation continued

Taxation board members.

Terms; vacancies

Oath; filing

President of board; election; duties on written memorandum of judgments

Section
54:3-5.1

Reports to the director.

Salaries of board members.

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

Salaries of administrator, assistants

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.

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.

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.

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

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

Deductions for slaughter of condemned cattle

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

Short title

"Land" , "municipality" and "municipal lien" defined

Construction as remedial legislation

Deputy may act for officer; officer liable

Affidavits; perjury

Unpaid taxes a continuous lien; penalties and costs.

Assessments for municipal improvements, continuous liens.

Other liens; when effective

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.

"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

Titles under "Martin act" validated

Land sold for taxes to taxing district subject to "Martin act" proceedings

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

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

Action by governing body

Liens which may be apportioned

Apportionment by application or on motion of governing body

Apportionment; resolution; copies filed

Apportionment without notice; reapportionment; effect of difference

Notice; publication; service

Apportionment by designated municipal officer; appointment

Map and deposit for expenses may be required

Apportionment of liens on lands taken for streets

Reduction of interest on amounts due where records destroyed

Article applicable to special assessments

Destruction of records; determination of amounts due; jurisdiction of Superior Court

Action by municipality desiring relief; facts to be established

Service upon joint tenants or tenants in common

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.