Title 54, Title 54: TAXATION

54:4-122.12. Findings and order of State Board on release from bond After notice and hearing, as required by section eleven, the State Board shall make, and cause to be recorded in its minutes, appropriate findings of fact, upon the basis of which it shall order that: a. the sure…

54:4-122.13. Rules and regulations The State Board shall formulate and prescribe appropriate rules and regulations for the administration of the provisions of this act, subject to and in pursuance of its powers and duties as provided by law. L.1940, c. 257, p. 973, s. 13. Amended…

54:4-122.14. Application of Act This act shall not affect any litigation now pending and shall not be applied in such manner as to impair the obligation of any private contracts heretofore executed. Nor shall the provisions of this act be construed as a limitation or restriction …

54:4-122.2. Definitions For the purposes of this act, unless the context clearly requires a different meaning: "Collector" means the municipal officer charged with collection of taxes and his deputies and assistants, if any; "State Board" means the local government board of the D…

54:4-122.3. Deposit of tax collections and other public moneys in designated banks or trust companies Tax collections and other public moneys of municipalities shall continue to be deposited in banks or trust companies duly designated pursuant to the provisions of sections 40:5-3…

54:4-122.4. Bond of municipal collector; conditions Before entering upon the duties of his office or position, but within ten days after the commencement of his term of office or employment, and thereafter whenever required by the local governing body, the collector of each munic…

54:4-122.5. Penalty of collector's bond; minimum penalties; determination by Local Government Board The penalty of each collector's surety bond shall be in such amount, not less than a minimum to be fixed by the State Board, as the local governing body shall determine. In fixing …

54:4-122.6. System of internal checks in lieu of minimum penalties Any municipality, in lieu of complying with the minimum penalties fixed by the State Board, pursuant to section five of this act, may maintain a system of internal checks upon the tax collection process in the man…

54:4-122.7. Quarterly list of delinquents; verification of collector's cash accounts and cash on hand In a municipality having less than an average of three million dollars ($3,000,000.00) in assessed valuations, as set forth in the annual debt statement last filed pursuant to ch…

54:4-122.8. Tax bill receipting machine; approval; access; duties of clerk In any municipality, the governing body may require the collector to use a tax bill receipting machine so constructed as to imprint duplicate figures on a continuous record locked within the machine, simul…

54:4-122.9. Official tax receiving agency; designation of bank or trust company; rules and regulations a. The local governing body of any municipality may, by resolution, from time to time designate a bank or trust company as "Official Tax Receiving Agency of (insert name of muni…

54:4-123. Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required That at any time after any taxes or any installment thereof heretofore or hereafter levied and assessed against real property in any mu…

54:4-124. Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income Upon his appointment, the receiver, by and with the approval of the governing body of such municipality, in all cases where the real property in questi…

54:4-125. Fees not to be allowed to receiver or counsel In any such receivership no fees shall be allowed the receiver or his counsel for acting as such receiver or counsel. L.1939, c. 362, p. 872, s. 3.

54:4-126. Expenses in connection with operation of property; payment Upon a proper showing, the receiver may be authorized by the court to pay out of the rents and income collected by him from such real property such expenses in connection with the operation thereof as may be nec…

54:4-127. Real property sold or to be sold for delinquent taxes as subject to Act Real property which has been heretofore or may be hereafter sold for the nonpayment of delinquent taxes, shall be subject to the provisions of this act for the purpose of collecting such delinquent …

54:4-128. Facts to be established; verification of complaint, effect The plaintiff in the action shall establish: (a) that such delinquent taxes remain due and unpaid at the commencement of the action, (b) that the collector has exercised due diligence to collect such delinquent …

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 In the event that it is made to appear to the court that the owner or any person interested…

54:4-13. Refusal of person to be sworn or answer; penalty (a). If any taxpayer shall refuse or neglect to file a return as required by this chapter, the assessor shall value the taxable personal property of such taxpayer at such amount as he may, from any information in his posse…

54:4-130. Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption Whenever the delinquent taxes against any such real property and the delinquent taxes for which the property has been sold, together with all penalties,…

54:4-131. Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income In all cases where a receiver is in possession of such real property by appointment of the court in a mortgage foreclosure suit o…

54:4-132. Remedy as cumulative The remedy of collecting delinquent taxes herein provided for shall not be in lieu of or in derogation of any other remedy or remedies for the collection of delinquent taxes, but shall be in addition to all other remedies for such collection. L.1939…

54:4-133. Exceptions to application of Act This act shall not apply to real property occupied by the owner as his residence and from which he derives no rent or to farm property occupied by the owner thereof and from which he derives no rent. L.1939, c. 362, p. 874, s. 11.

54:4-134 Application of refund to delinquency. 2. a. (1) Whenever the owner of real property shall be entitled, pursuant to a determination of a county board of taxation or a judgment of the tax court, to a refund of all or any portion of the property taxes paid against the prope…

54:4-135. Construction of act Nothing in this amendatory and supplementary act shall be construed as defining real property taxes, generally, as constituting a personal debt of the owner of the property against which the taxes are assessed and levied, or as authorizing the enforc…

54:4-136. Application of act This amendatory and supplementary act shall apply to: a. Any action initiated on or after the effective date of this amendatory and supplementary act; b. Any action pending before a county board of taxation or the tax court on or after that date; and …

54:4-16. Assessor empowered to examine under oath 54:4-16. The assessor shall have power to examine under oath any person or officer of a corporation with regard to the taxable property of himself, the corporation or others, or the truth of the matters contained in a claim for ex…

54:4-17. Oath; form and content The oath which the assessor shall administer to persons examined under section 54:4-16 of this title, shall be of the following or like tenor: "I, , do swear (or affirm) that I will truly answer all questions put to me regarding my taxable property…

54:4-2. Taxation of property of corporations Except as otherwise provided as to particular corporations, all property, real and personal, of a corporation shall be taxed the same as the real and personal property of an individual.

54:4-2.10. Anticipation of taxes to be collected from leasehold estates Any municipality may anticipate as revenue for budget purposes the taxes to be collected from such leasehold estates which are or may be in existence on January first of any year and which, according to the t…

54:4-2.11. Leasehold estates existing October 1, 1949 All such leasehold estates existing on October first, one thousand nine hundred and forty-nine, shall be assessed and taxed as if said leasehold estates commenced October first, one thousand nine hundred and forty-nine. L.1949…

54:4-2.12 Application of act, exemptions. 10. P.L.1949, c.177 (C.54:4-2.3 et seq.) shall not affect or apply to: (1) property leased to or by any interstate agency existing under any interstate compact between the State of New Jersey and any other State or Commonwealth; or (2) th…

54:4-2.13. Effective date This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 177, p. 568, s. 11.

54:4-2.25. Standard of value for assessment of real property; taxable value All real property subject to assessment and taxation for local use shall be assessed according to the same standard of value, which shall be the true value of such real property and the assessment shall b…

54:4-2.26. Percentage level of taxable value; limits Every percentage level of taxable value of real property established by a county board of taxation shall be expressed as a multiple of 10%, and no level so established shall be lower than 20% or higher than 100% of the standard…

54:4-2.27. Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish Each county board of taxation shall, by resolution, establish the percentage level of taxable value of real property on or before June 1, 1964 as to the t…

54:4-2.2a. State property defined As used in this act: "State property" means land and improvements owned by the State and includes but shall not be limited to State offices, hospitals, institutions, schools, colleges, universities, garages, inspection stations, warehouses, barra…

54:4-2.2b. State property; assessment and subjection to in lieu tax payment Notwithstanding the provisions of any other law and to compensate municipalities for the impact upon local government costs of local services to State property, such property shall be assessed and subject…

54:4-2.2c. Statements of taxable value Commencing with the tax year 1977, each assessor annually on or before September 15 shall prepare and send to the Director of the Division of Taxation on a form prescribed by him statements of the taxable value assessments as if the same wer…

54:4-2.2d. Review and revision of list and assessment by director; notice; finality of determination by director Upon the receipt of the assessments of State property, the director shall review and revise the list and the assessment of any parcel of State property, and annually o…

54:4-2.2e. State's liability for in lieu tax payments; computation; limitations After completion of the review of the assessments of State property, the director shall compute the State's liability for in lieu tax payments in each municipality affected. The in lieu payment shall …

54:4-2.2e1. Adjustments to in lieu of tax payment Notwithstanding the provisions of section 5 of P.L.1977, c.272 (C.54:4-2.2e), if the State has provided, or by July 5 of the year immediately succeeding the year of the director's computation pursuant to that section is scheduled …

54:4-2.2f. Certification of amount of liability Upon completion of the review of assessments of State property and the calculation of the State's liability for in lieu tax payments, the director shall certify to the State Treasurer, on or before December 1, 1977, and on or before…

54:4-2.2g. Annual appropriation; inclusion in budget In lieu payments for local services to State property shall be appropriated for the tax year 1978 and annually thereafter and the State Treasurer shall include in his budget request for State aid to municipalities the funds nec…

54:4-2.2h. Anticipation by municipalities in preparation of annual budget Any municipality in which State property is situated and which shall qualify under the provisions of this act may anticipate its in lieu tax payment by the State as revenue in preparing its annual budget. L…

54:4-2.2i. Payment; dates In lieu tax payments for local services to State property shall be made in two equal annual installments on July 5 and November 1. L.1977,c.272,s.9; amended 1990,c.16,s.2.