Title 54, Title 54: TAXATION

54:3-13. Secure taxation at taxable value Each county board of taxation shall secure the taxation of all property in the county at its taxable value as prescribed by law, in order that all property, except such as shall be exempt by law, shall bear its full and just share of taxe…

54:3-14. Petitions of appeal, rules, regulations and procedures; directions; record; transcript Each board shall adopt such standardized petitions of appeal, rules, regulations and procedures as are prescribed by the Director of the Division of Taxation, and issue such directions…

54:3-15. Boards to view assessed properties; meetings The members of each county board, in carrying into effect the provisions of this title, shall view and inspect, so far as possible in all cases, the various assessed properties in the various taxing districts in the county, an…

54:3-16. Administrator; responsibility for administrative functions and assessors; rules Each county tax administrator, under the supervision and control of the county board of taxation, shall be responsible for the administrative functions of the board, and, pursuant to such sup…

54:3-17 Ratio of assessment to value; equalization table; copies to assessors. 54:3-17. Each county tax administrator shall annually ascertain and determine, according to his best knowledge and information, the general ratio or percentage of true value at which the real property …

54:3-18 Meeting to review equalization table; hearing and notice. 54:3-18. The county board of taxation in each county shall meet annually for the purpose of reviewing the equalization table prepared pursuant to R.S.54:3-17 with respect to the several taxing districts of the coun…

54:3-19. Valuations of property as confirmed to be final; copies of table After the equalization table is finally confirmed by the board, the valuations of property in each district as equalized shall be deemed to be the valuation of such property in computing the total ratables …

54:3-2 Taxation board members. 54:3-2. Each board shall, as heretofore, be known as the county board of taxation, and be composed of five members, except as hereinafter provided, to be appointed by the Governor by and with the advice and consent of the Senate. Each member shall b…

54:3-20. Assessment of omitted property The county board of taxation shall have the power to hear and determine matters of taxable property omitted from assessments. Amended by L.1947, c. 413, p. 1287, s. 13.

54:3-20.1. Reference to one or more members to take testimony The board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in a matter pending before it, and to report thereon to the board, but no determination shall be made…

54:3-21 Appeal by taxpayer or taxing district; petition; complaint; exception. 54:3-21. a. (1) Except as provided in subsection b. of this section a taxpayer feeling aggrieved by the assessed valuation or exempt status of the taxpayer's property or a taxing district which may fee…

54:3-21.3. Fees Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to section 54:3-21 of the Revised Statutes, such taxpayer or the person acting on his behalf shall pay to the county treasurer, through the county tax …

54:3-21.3a Use of revenues from fees. 18. All revenues received by the county from fees, either established or increased pursuant to this amendatory and supplementary act, shall be used exclusively for the purposes of modernizing the record-retention capabilities of the county bo…

54:3-22. Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation 54:3-22. a. The board shall thereupon make such order respecting the time and manner for hearing the appeal as it may deem just, and shall summarily hear and determine the appeal, an…

54:3-23. Disobedience of witness, punishment 54:3-23. In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to answer any inquiry properly put to him upon such examination, the person shall be punishable by the Superior Court in t…

54:3-24. Perjury A person making a false statement to the board under oath shall be guilty of perjury.

54:3-25. Quorum; majority may act A majority of the members of the board shall constitute a quorum for the transaction of business, and an adjustment agreed to by such majority shall be taken to be the action of the board.

54:3-26. Hearing, determination of appeals 54:3-26. The county board of taxation shall hear and determine all such appeals within three months after the last day for filing such appeals, and shall keep a record of its judgments thereon in permanent form, and shall transmit a writ…

54:3-26.1. Extension of time for hearing appeal 1. In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in R.S.54:3-26, it may at any time apply to the Director of the Division of Taxation for extension of the time w…

54:3-26a. Action or determination of county board of taxation; review by tax court Any action or determination of a county board of taxation may be reviewed by the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1983, c. …

54:3-26b. Review of judgment of county board of taxation Any party who is dissatisfied with the judgment of the county board of taxation may seek review of that judgment in the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq…

54:3-27. Payment of taxes pending appeal 54:3-27. A taxpayer who shall file an appeal from an assessment against him shall pay to the collector of the taxing district no less than the total of all taxes and municipal charges due, up to and including the first quarter of the taxes…

54:3-27.2 Refund of excess taxes; interest. 2. Except as required in paragraph (2) of subsection a. of section 2 of P.L.1983, c.137 (C.54:4-134), in the event that a taxpayer is successful in an appeal from an assessment on real property, the respective taxing district shall refu…

54:3-28. Removal of member for cause; successor A member of a county board of taxation who shall willfully or intentionally fail, neglect or refuse to comply with the constitution or laws of this state relating to the assessment and collection of taxes, or to perform a duty presc…

54:3-3. Terms; vacancies The members shall be appointed for a term of three years and until their successors shall have been duly appointed and qualified. If there happens to be any vacancy in said office, during the recess of the Legislature, caused by reason of death, resignati…

54:3-30. Permanent offices in certain counties; records public The governing body of the county shall provide the county board of taxation, and county tax administrator with permanent offices for the transaction of the business of the county board and the preservation of its reco…

54:3-31. Traveling expenses of members and administrator paid by governing body The governing body of the county shall defray the actual traveling expenses of the members of the county board of taxation and the county tax administrator and shall, consistent with such procedures a…

54:3-32 Preparation of annual budget request by county tax administrator. 4. A county tax administrator shall prepare the annual budget request for the county board of taxation pursuant to the requirements of section 3 of P.L.2015, c.249 (C.40A:4-45.45b). L.2015, c.249, s.4.

54:3-4. Oath; filing Before entering upon the discharge of his duties each member shall take and subscribe an oath that he will faithfully perform the duties of his office. The oath shall be filed in the office of the secretary of state.

54:3-5. President of board; election; duties on written memorandum of judgments a. Each county board shall upon organization elect from its members a president. b. The president shall have responsibility for overseeing the writing of the written memorandum of judgment required pu…

54:3-5.1 Reports to the director. 19. a. The president of each county board of taxation shall annually on or before August 15 report to the Director of the Division of Taxation in the Department of the Treasury, except that the president of a county board of taxation participatin…

54:3-6 Salaries of board members. 54:3-6. The salaries of the members of the several boards shall be paid biweekly in a biweekly amount by the State Treasurer upon warrants drawn by the Director of the Division of Budget and Accounting in the Department of the Treasury. Each biwe…

54:3-7. County tax administrator 54:3-7. a. Each county board shall appoint a county tax administrator, who shall hold office for a term of three years, and who shall, subject to the personnel policies adopted by the governing body of the county, appoint such clerical assistants …

54:3-7.1. Reference to secretary of county board of taxation to mean and refer to office of county tax administrator Whenever in any law, rule, regulation, order, contract, document, judicial or administrative proceeding, or otherwise, reference is made to the office of secretary…

54:3-7.2. Training program The Director of the Bureau of Government Research at Rutgers, The State University, shall develop and offer a training program in tax board administration, which program shall emphasize, but need not be limited to, material on the laws and regulations g…

54:3-8. Salaries of administrator, assistants 54:3-8. The governing body of the county shall fix the annual salary to be paid to the county tax administrator and the annual compensation of any clerical assistants. The salary of the county tax administrator devoting full time to t…

54:3-9. Tenure 54:3-9. Each county tax administrator hereafter appointed who shall have received two consecutive appointments for full terms as county tax administrator, and each county tax administrator serving a full term as secretary on the effective date of this amendatory an…