Title 54, Title 54: TAXATION

54:1-35.41. Definitions 3. As used in P.L.1993, c.101 (C.54:1-35.39 et seq.) and P.L.1999, c.216 (C.54:1-35.51 et al.): a. "Base year" means the tax year immediately preceding the revaluation year; b. "Constant rate factor" means the result obtained by dividing the total tax levy…

54:1-35.42. Allowance of relvaluation relief abatements 4. The director and the governing body of a municipality which has undertaken a revaluation may allow revaluation relief abatements for eligible properties as hereinafter provided: a. On or before April 15 of the revaluation…

54:1-35.43. Determination of eligible properties 5. a. Upon the receipt of a certified copy of the ordinance, the director shall conduct a final review of the tax duplicate for the municipality, and make a final determination of which parcels of real property in the municipality …

54:1-35.44. Certification of aggregate amount of revaluation relief abatements allowable 6. a. The director shall certify to the county board of taxation the aggregate amount of revaluation relief abatements to be allowed eligible properties within the municipality. The county bo…

54:1-35.45. Delivery of tax bills to individuals assessed 7. a. As soon as the tax duplicate is delivered to the collector of the municipality, the collector shall proceed with the work of preparing, completing, mailing or otherwise delivering tax bills to the individuals assesse…

54:1-35.46. Alternate payment date 8. The provisions of R.S.54:4-66 and R.S.54:4-67 to the contrary notwithstanding, for a municipality which has implemented a revaluation phase-in program pursuant to this act, the Director of the Division of Local Government Services in the Depa…

54:1-35.47. Calculation of revaluation relief abatements 9. Revaluation relief abatements for eligible properties in the revaluation year shall continue to be provided in the first, second and third tax year next following the revaluation year. For the first, second and third yea…

54:1-35.48. Tax liability not less than base year 10. The provision of revaluation relief abatements pursuant to this act shall not result in any tax year in a tax liability for an eligible property which is less than the tax liability for the base year. L.1993,c.101,s.10; amende…

54:1-35.49. Policies, procedures 19. The director may establish policies and procedures to address technical problems which arise in overseeing implementation of this act. L.1993,c.101,s.19.

54:1-35.5. Effective date This act shall take effect immediately, provided that it shall be inoperative unless and until the "State School Aid Act of 1954" as introduced in the current session of the Legislature, shall be enacted. L.1954, c. 86, p. 536, s. 6.

54:1-35.50. Rules, regulations 20. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations necessary to effectuate the purposes of this act. L.1993,c.101,s.20.

54:1-35.6. Real estate sales ratio records as public records Real estate sales ratio records (Form SR 1-A) of the Local Property Tax Bureau, Division of Taxation, Department of the Treasury, in the possession of the boards of taxation of each county, and containing information re…

54:1-35a. Definitions a. The "average ratio" of assessed to true value of real property for a taxing district for the purposes of this act shall mean that ratio promulgated by the Director of the Division of Taxation pursuant to P.L.1954, c. 86 (C. 54:1-35.1 et seq.), as of Octob…

54:1-35b. Average ratio and common level range; determination; certified list a. On or before April 1 in each year the Director of the Division of Taxation shall determine the average ratio and the common level range. b. On or before such date, the director shall mail to the secr…

54:1-35c. Average ratio; determination without usable real estate sales Where it is not possible for purposes of this act, to determine the average ratio in any taxable district by reason of the fact that there are no usable real estate sales during the period referred to in sect…

54:1-36. Failure to obey constitution and laws; commissioner to declare vacancy If an assessor or other person charged with reviewing assessments in a taxing district shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws relating to the…

54:1-37. Assessor not complying with law removable by court An assessor who shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws of this State relating to the assessment and collection of taxes shall be subject to removal from office b…

54:1-39. Order of removal; successor appointed If the court removes the assessor, a certified copy of the judgment of removal shall be transmitted to the governing body or officer of the taxing district having power to elect or appoint a person to fill the vacancy caused by the r…

54:1-40. Person removed ineligible for same office for five years A person removed from his office of assessor as provided in section 54:1-39 of this title, or who, to prevent such removal, may have resigned therefrom, shall not be eligible to hold that office for five years from…

54:1-41. Appeals to state board of tax appeals; procedure Any person, taxing district, municipality, or county aggrieved by any act, proceeding, ruling, decision, or determination of the state tax department or of the state tax commissioner, may appeal therefrom to the state boar…

54:1-42. Commissioner may acquire property to satisfy claim; limitation The commissioner may bid for and purchase any property, real and personal, heretofore or hereafter exposed to sale under the order or decree of any court for the payment and satisfaction of any claim for taxe…

54:1-43. Sale of property; approval by state house commission; use of proceeds The commissioner may sell, either at public or private sale, any property, real and personal, by him acquired under the provisions of this article, at such times, for such prices and on such terms of p…

54:1-44. Use of property before sale; use of proceeds; repairs Until the commissioner shall sell any property, real and personal, by him acquired under the provisions of this article, he may rent or lease the same on the best terms he can obtain, and may also appropriate and use …

54:1-45. Separate accounts kept The commissioner shall keep a separate account of the receipts and disbursements of any moneys which may come into his hands under the provisions of this article.

54:1-46. Short title This act shall be known and may be cited as the "Municipal Purposes Tax Assistance Act of 1980." L.1980, c. 12, s. 1, eff. March 18, 1980.

54:1-47. Definitions As used in this act: a. "Municipal equalized valuation" means the apportionment valuation of each municipality for the preceding tax year as shown in the Table of Aggregates prepared pursuant to R.S. 54:4-52; b. "Municipal equalized valuation per capita" mean…

54:1-48. Municipal purposes tax assistance fund; establishment; distribution of deposits There is established in the Department of the Treasury for the purpose of providing State aid to qualifying and participating municipalities a "Municipal Purposes Tax Assistance Fund" to be a…

54:1-49. Qualifying municipalities; annual payments; computation; limitations The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each qualifying municipality a share of amounts annually deposited in the "Municipal Purposes Tax Assistance Fund" a…

54:1-50. Participating municipalities; annual payments; computation; limitations The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each participating municipality a share of amounts annually deposited in the "Municipal Purposes Tax Assistance F…

54:1-51. Allocation of funds Of the amount deposited in any year in the "Municipal Purposes Tax Assistance Fund," twenty-three twenty-sevenths of such amount shall be set aside and used for the purposes of section 4 of this act, and four twenty-sevenths of such amount shall be se…

54:1-52. Date of payment Amounts due each qualifying municipality shall be paid as follows: 50% on July 5 of each year and 50% on October 1 of each year. L.1980, c. 12, s. 7, eff. March 18, 1980.

54:1-53. Appropriations In addition to such amounts as are required by law to be deposited in the "Municipal Purposes Tax Assistance Fund," there shall be annually appropriated to the fund such sums as may be necessary to provide an amount annually available for the purposes of t…

54:1-54. Inclusion of amount of state aid in municipal budget It shall be lawful in any year for a municipality receiving State aid pursuant to this act, upon notification by the State Treasurer of the amount of State aid to be received, to include an amount equal to such amount …

54:1-58.1. List of unlocated The Administrative Director of the Courts whenever possible shall, every calendar quarter, provide the Director of the Division of Taxation with a list, in a form and manner prescribed by the Director of the Division of Taxation, which shall contain t…

54:1-6. Commissioner to replace former board; exception The commissioner shall perform all acts formerly required by law to be performed by the state board of taxes and assessment, except the hearing and determination of tax appeals, and shall carry into effect and execute the pr…

54:1-68. Short title This act shall be known and may be cited as the "Pinelands Municipal Property Tax Stabilization Act of 1983." L.1983, c. 551, s. 1, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.

54:1-69. Legislative findings The Legislature finds: a. that since enactment of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) there is an apparent causal relationship to a decline in the value of vacant land in the Pinelands area and a resultant shift in …

54:1-7. Official seal; form The commissioner may adopt a seal for the department, containing the coat of arms of the state and the words "state tax commissioner, New Jersey" . The seal shall be affixed to all documents and other papers when required.

54:1-70. Definitions As used in this act: a. "Base year" means the calendar year 1980 prior to any successful tax appeal. b. "Board" means the Pinelands Municipal Property Tax Stabilization Board created pursuant to section 4 of this act. c. "Current tax year" means the most rece…

54:1-71. Pinelands municipal property tax stabilization board; members; duties a. There is established in the Department of the Treasury the "Pinelands Municipal Property Tax Stabilization Board," which shall comprise three members to be appointed by the Governor, with the advice…

54:1-72. Pinelands municipal property tax stabilization fund; state budget annual request a. There is established in the General Fund, for the purpose of providing State aid to qualified municipalities a "Pinelands Municipal Property Tax Stabilization Fund." All moneys appropriat…

54:1-73. Report by assessor The assessor of every qualified municipality shall certify to the county tax board on a form to be prescribed by the director, and on or before December 1 annually, a report of the assessed value of each parcel of vacant land in the base year and the c…

54:1-74. Valuation base a. Upon receipt of reports filed pursuant to section 6 of this act and using procedures developed by the board pursuant to section 4 of this act, the county tax board shall compute and certify to the director on or before December 20 of each year, in such …

54:1-75. Entitlement amount Upon receipt of the certification by the board, the State Treasurer shall certify to each qualified municipality, on or before February 15, its entitlement amount. A copy of the certified amounts shall be forwarded to the Director of the Division of Lo…

54:1-76. Payment of entitlement The State Treasurer, upon warrant of the Director of the Division of Budget and Accounting, shall pay to each qualified municipality its entitlement as State aid from the sums available in the "Pinelands Municipal Property Tax Stabilization Fund" i…

54:1-77. Revision of land use ordinance Beginning in tax year 1984, no qualified municipality shall be entitled to a payment pursuant to section 7 of this act unless the municipality has revised its land use ordinance in compliance with subsection b. of section 11 of P.L.1979, c.…