Title 54, Title 54: TAXATION

54:4-1.12. Storage tank deemed real property 3. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, a storage tank having a capacity of more than 30,000 gallons is deemed to be real property. The fact that products a…

54:4-1.13. Short title 1. This act shall be known and may be cited as the "Business Retention Act." L.1992,c.24,s.1

54:4-1.14. Findings, declarations 2. The Legislature finds and declares that since 1979 New Jersey has lost a major share of its manufacturing jobs and manufacturing plants and this trend has persisted throughout periods of economic recovery and periods of recession. The Legislat…

54:4-1.15. Definitions 4. As used in R.S.54:4-1 and section 3 of P.L.1986, c.117 (C.54:4-1.12): "Machinery, apparatus or equipment" means any machine, device, mechanism, instrument, tool, tank or item of tangible personal property used or held for use in business. "Production pro…

54:4-1.16. Schedule for reducing assessment 6. If a determination shall be made, either by an assessor or in a judicial proceeding, that a taxpayer is entitled to a reduction in assessment on the grounds that a municipality, on the date of this enactment, was taxing as real prope…

54:4-1.17 Construction of 1997 utility tax act. 70. a. Nothing in this act shall be construed to limit municipal taxation of real estate pursuant to R.S.54:4-1 of current or former remitters of the transitional energy facility assessment, or of a corporate or non-corporate legal …

54:4-1.18 Definitions relative to taxation of recreational vehicles. 1. As used in this act: "Campsite" means any parcel of land, or contiguous parcels of land under common ownership, designed and used for the purpose of camping and associated recreational uses. "Nonpermanent fou…

54:4-1.19 Exemption from taxation as real property for certain recreational vehicles. 2. A recreational vehicle which is installed in a campsite shall not be subject to taxation as real property. L.1999,c.284,s.2.

54:4-1.2. Short title This act shall be known and may be cited as the "Manufactured Home Taxation Act." L.1983, c. 400, s. 1, eff. Dec. 22, 1983.

54:4-1.20 Outdoor advertising sign, structure deemed real property. 14. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, an outdoor advertising sign required to be permitted pursuant to the "Roadside Sign Control …

54:4-1.3. Legislative findings and determinations The Legislature finds and determines that: a. It is in the public interest that the Legislature address the difficult questions raised in litigation over the tax status of manufactured homes; b. Manufactured homes located in mobil…

54:4-1.4. Definitions As used in this act: a. "Commissioner" means the Commissioner of the Department of Community Affairs; b. "Cooperative" means a housing corporation or association which entitles the holder of a share or membership interest thereof to possess and occupy for dw…

54:4-1.5. Manufactured homes subject to taxation as real property a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revis…

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 a. A municipality, by ordinance, shall provide for the imposi…

54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upo…

54:4-1.8. Trailers; inapplicability of act Trailers shall not be subject to the provisions of this act. L.1983, c. 400, s. 8, eff. Dec. 22, 1983.

54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:3…

54:4-10. Guardians and representatives; assessments in name of; estates Personal property in the possession or under the control of a person as trustee, guardian, executor or administrator, shall be assessed in his name as such, separate from his individual assessment, or in the …

54:4-100. Principal sum not to be abated unless market value exceeded No abatement of the principal sum of any such taxes, assessments or other municipal charges shall be made unless the governing body shall be satisfied that the market value of the property in question upon or a…

54:4-101. Payment required in sixty days In case of the abatement or revision of any such taxes, assessments or other municipal charges by the governing body, such abatement or revision shall be null and void unless the amount agreed upon by such governing body to be paid in sati…

54:4-102. Rules and regulations The governing body may adopt such rules as it may deem to be for the best interests of the municipality, subject to the terms hereof, to regulate the application of the provisions of sections 54:4-99 to 54:4-101 of this title and the procedure ther…

54:4-103. Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens L.1933, c. 109, p. 217, entitled "An act relating to the collection of delinquent municipal taxes," approved April eleventh, one thousand nine hundred and thirty-…

54:4-104. Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens L.1934, c. 174, p. 418, entitled "An act relating to the collection of delinquent municipal liens," approved May seventh, one thousand nine hundred and thirty-fou…

54:4-104.1. Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens L.1935, c. 42, p. 117, entitled "An act relating to the collection of delinquent municipal liens," approved February twenty-eighth, one thousand nine hundred an…

54:4-104.2. Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens L.1936, c. 53, p. 139, entitled "An act relating to the collection of delinquent municipal liens," approved April seventh, one thousand nine hundred and thirty-…

54:4-104.3. Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens L.1937, c. 40, p. 82, entitled "An act relating to the collection of delinquent municipal liens," approved April twenty-seventh, one thousand nine hundred and …

54:4-105. Remissions credited on second half of taxes All remissions granted by the county board of taxation shall be credited on the second half of the tax.

54:4-106. Payment of taxes by receivers and assignees; wage liens unaffected The receiver of a corporation appointed by the Superior Court or an assignee in trust for the benefit of creditors shall take, receive and hold all personal property subject to all unpaid taxes and shall…

54:4-107. Taxes and assessments for municipal purposes assessed against state; cancellation The governing body of any municipality may cancel and satisfy any tax, assessment for street improvement, water rent or other municipal lien which has or shall have been levied on or asses…

54:4-108. Assessment and collection of taxes in districts illegally incorporated; interest L.1903, c. 223, p. 487 (C.S. p. 5162, s.s. 146 and 147), entitled "Supplement to an act entitled "An act concerning taxes,' approved April fourteenth, one thousand eight hundred and forty-s…

54:4-109. Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase The governing body of any municipality may compromise, settle and adjust any past due municipal charges, as herein defined, by accepting, in full satisfaction thereo…

54:4-11.1 Outdoor advertising space, fee; definitions. 1. a. (1) There is imposed and shall be paid a fee of the percentage rate for the period determined under paragraph (2) of this subsection on the gross amounts collected by a retail seller for advertising space on an outdoor …

54:4-110. "Municipal charges" defined The words "municipal charges" as used in sections 54:4-109 to 54:4-113 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, including all advertising fees and costs …

54:4-111. Other rights unimpaired None of the provisions of sections 54:4-109 to 54:4-113 of this title shall be construed in anywise to affect or impair the right, title, interest, estate or lien of any purchaser, other than such municipality, under any sale made pursuant to law…

54:4-112. Conditions precedent to compromise settlement No such compromise settlement or adjustment shall be made unless the governing body shall be satisfied either that the property to be conveyed could not readily be sold at a price sufficient to pay and satisfy the amount of …

54:4-113. Other laws unaffected The provisions of sections 54:4-109 to 54:4-112 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.

54:4-114. Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges The governing body of any municipality may compromise, settle and adjust any past-due municipal charges as hereinafter defined, by accepting in full settlement thereof, a …

54:4-115. Method of procedure by municipality Such settlement, being agreed to between the owner and the municipality, subject to the provisions of sections 54:4-114 to 54:4-121 of this title, the method of procedure shall be for the governing body of such municipality to introdu…

54:4-116. Acceptance of deed by municipality The municipality is hereby authorized to close the transaction by the acceptance of a deed of conveyance to the municipality of such vacant land, which must be free and clear of all liens, other than those existing in favor of such mun…

54:4-117. When settlement prohibited This method of adjustment and settlement of past-due taxes, assessments and other municipal charges, shall not be undertaken wherein there has been, prior to May twenty-ninth, one thousand nine hundred and thirty-seven, a tax sale or lien for …

54:4-118. Not to be at variance with law These proceedings shall not be undertaken if at variance in any way with the laws of this state in such case made and provided.

54:4-119. Owner to pay all expenses The owner of the land proposed to be conveyed to any municipality under sections 54:4-114 to 54:4-121 of this title shall pay all expenses in connection with obtaining a free and clear title unencumbered by any lien, rights or charges against t…

54:4-12. Assessor; duties; ascertain persons and property taxable On or before July 1, 1965 and on or before July 1 in each year thereafter, each person owning personal property used in business within the taxing district during any part of the 12-month period ending on the prece…

54:4-120. "Municipal charges" defined The words "municipal charges" as used in sections 54:4-114 to 54:4-121 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, and including all advertising fees and co…

54:4-121. Other laws unaffected The provisions of sections 54:4-114 to 54:4-120 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.

54:4-121.1. Poll tax, cancellation of Whenever poll taxes are in arrears for a period of at least ten years, any municipality may be resolution adopted at a regular meeting of its governing body cancel the said poll tax, and any and all interest or other charges due thereon, and …