Title 40A, Title 40A: MUNICIPALITIES AND COUNTIES

40A:20-20. Rules 21. The Commissioner of Community Affairs and the Local Finance Board shall have the authority to adopt such administrative rules as may be necessary to implement this act. L.1991,c.431,s.21.

40A:20-21 Severability. 14. The provisions of P.L.2003, c.125 (C.40A:12A-4.1 et al.) shall be deemed to be severable, and if any phrase, clause, sentence, word or provision of P.L.2003, c.125 (C.40A:12A-4.1 et al.) is declared to be unconstitutional, invalid or inoperative in who…

40A:20-22 Tax exemptions approved pursuant to C.40A:20-1 et seq. ratified and validated. 15. The terms and conditions of any tax exemption approved pursuant to P.L.1991, c.431 (C.40A:20-1 et seq.) or its predecessor statutes, as the case may be, including any financial agreement,…

40A:20-3 Definitions. 3. As used in P.L.1991, c.431 (C.40A:20-1 et seq.): a. "Gross revenue" means annual gross revenue or gross shelter rent or annual gross rents, as appropriate, and other income, for each urban renewal entity designated pursuant to P.L.1991, c.431 (C.40A:20-1 …

40A:20-4. Municipal agreements for projects under a redevelopment plan 4. The governing body of a municipality which has adopted a redevelopment plan pursuant to the "Local Redevelopment and Housing Law," P.L.1992, c.79 (C.40A:12A-11 et al.) may enter into a financial agreement w…

40A:20-5 Urban renewal entities, qualification; provisions. 5. Any duly formed corporation, partnership, limited partnership, limited partnership association, or other unincorporated entity may qualify as an urban renewal entity under P.L.1991, c.431 (C.40A:20-1 et seq.), if its …

40A:20-5.1. Urban renewal entity; qualification 2. The provisions of section 5 of P.L.1991, c.431 (C.40A:20-5) to the contrary notwithstanding, a nonprofit corporation organized for the purpose of developing, constructing and operating a qualified subsidized housing project may q…

40A:20-6. Necessary powers of urban renewal entities 6. Each urban renewal entity qualifying under this act shall have and may exercise such of the powers conferred by law on the form of entity selected as shall be necessary for the operation of the business of the entity and as …

40A:20-7. Additional powers of urban renewal entities 7. An urban renewal entity shall have the following powers, in addition to those conferred by the law under which the entity is formed: a. To accept loans or grants from federal, State, county or municipal governments, or from…

40A:20-8. Application required, form, contents 8. Every urban renewal entity qualifying under this act, before proceeding with any projects, shall make written application to the municipality for approval thereof. The application shall be in a form, and shall certify to those fac…

40A:20-9 Financial agreement for approved projects, form and contents of contracts. 9. Every approved project shall be evidenced by a financial agreement between the municipality and the urban renewal entity. The agreement shall be prepared by the entity and submitted as a separa…

40A:21-1. Short title 1. This act shall be known and may be cited as the "Five-Year Exemption and Abatement Law." L.1991,c.441,s.1.

40A:21-10 Formula for payments under tax agreements. 10. Upon adoption of an ordinance authorizing a tax agreement or agreements for a particular project or projects, the governing body may enter into written agreements with the applicants for the exemption and abatement of local…

40A:21-11 Tax agreements, duration, other law, valuation of ratables, copy to DCA. 11. a. All tax agreements entered into by municipalities pursuant to sections 9 through 12 of P.L.1991, c.441 shall be in effect for no more than the five full years next following the date of comp…

40A:21-12. Failure of conditions, full taxes due, termination 12. a. If during any tax year prior to the termination of the tax agreement, the property owner ceases to operate or disposes of the property, or fails to meet the conditions for qualifying, then the tax which would ha…

40A:21-13 Assessed value of property under abatement or exemption. 13. The assessor shall determine, on October 1 of the year following the date of the completion of an improvement, conversion or construction, the true taxable value thereof. Except for projects subject to tax agr…

40A:21-14. Subsequent abatements or exemptions, conditions 14. Any ordinance adopted pursuant to the provisions of this act may also provide that an additional improvement, conversion or construction, completed on a property granted a previous exemption or abatement pursuant to t…

40A:21-15. Ineligible properties for unpaid or delinquent taxes 15. No exemption or abatement shall be granted, or tax agreement entered into, pursuant to this act with respect to any property for which property taxes are delinquent or remain unpaid, or for which penalties for no…

40A:21-16 Applications, forms, records. 16. No exemption or abatement shall be granted pursuant to this act except upon written application therefor filed with and approved by the assessor of the taxing district wherein the improvement, conversion alteration or construction is ma…

40A:21-17. Exemption, abatement for taxes for named purposes 17. The exemption and abatement of real property taxes provided by municipalities pursuant to this act shall apply to property taxes levied for municipal purposes, school purposes, county government purposes and for the…

40A:21-18. Act not available to casinos 18. Notwithstanding any other provision of this act, no exemption or abatement or tax agreement shall be allowed with respect to any facility containing a licensed gambling casino. The issuance of a casino license shall operate to invalidat…

40A:21-19. Rules, regulations 19. The Commissioner of the Department of Community Affairs is authorized to determine standards and guidelines and to promulgate rules and regulations to effectuate the purposes of this act. L.1991,c.441,s.19.

40A:21-2. Findings, purpose 2. The Legislature finds that the various statutes authorized by Article VIII, Section I, paragraph 6 of the New Jersey Constitution permitting municipalities to grant for periods of five years exemptions or abatements, or both, from taxation in areas …

40A:21-20. Notice to taxpayers 20. A municipality which has adopted an ordinance providing for exemptions, or exemptions and abatements, pursuant to this act shall include the appropriate notice in the mailing of annual property tax bills to each owner of a dwelling located in an…

40A:21-21. Municipal reports to DCA, Treasury 21. The governing body of a municipality adopting an ordinance pursuant to this act shall report, on or before October 1 of each year, to the Director of the Division of Local Government Services in the Department of Community Affairs…

40A:21-3 Definitions. 3. As used in this act: a. "Abatement" means that portion of the assessed value of a property as it existed prior to construction, improvement or conversion of a building or structure thereon, which is exempted from taxation pursuant to this act. b. "Area in…

40A:21-4 Municipal ordinance granting exemptions or abatements. 4. The governing body of a municipality may determine to utilize the authority granted under Article VIII, Section I, paragraph 6 of the New Jersey Constitution, and adopt an ordinance setting forth the eligibility o…

40A:21-5. Limits on exemptions on abatements for dwellings 5. a. If the ordinance adopted pursuant to this act shall provide for the exemption from taxation of improvements to dwellings, it shall require that, in determining the value of real property, the municipality shall rega…

40A:21-6. Limits on exemptions or abatements for multiple dwellings 6. a. If the ordinance adopted pursuant to this act shall provide for the exemption from taxation of improvements to multiple dwellings, or of conversions of other buildings and structures, including unutilized p…

40A:21-6.1 Adoption of ordinance granting abatement, exemption from taxation for certain improvements to residential properties. 2. A municipality may adopt an ordinance granting an abatement or exemption from taxation for improvements to a residential property resulting from a r…

40A:21-6.2 Tax exemption, abatement for certain housing improvements to accommodate certain disabled persons. 2. A municipality may adopt an ordinance granting an abatement or exemption from taxation for improvements to a residential property that is a single family dwelling, res…

40A:21-7. Limits on exemptions for commercial, industrial structures 7. If the ordinance adopted pursuant to this act shall provide for the exemption from taxation of improvements to commercial or industrial structures, it shall require that, in determining the value of real prop…

40A:21-8. Tax agreements for construction of commercial, industrial structures or multiple dwellings 8. If the ordinance shall provide for tax agreements for the exemption and abatement from taxation for construction of commercial or industrial structures, or multiple dwellings, …

40A:21-9. Applications for tax agreements, requirements 9. Applicants for tax exemption and abatement for new construction of commercial or industrial structures or multiple dwellings shall provide the municipal governing body with an application setting forth: a. A general descr…

40A:26A-1. Short Title This act shall be known and may be cited as the "Municipal and County Sewerage Act." L.1991,c.53,s.1.

40A:26A-10. Rates, rentals, and other charges of sewerage services 40A:26A-10. After the commencement of operation of sewerage facilities, the local unit or units may prescribe and, from time to time, alter rates or rentals to be charged to users of sewerage services. Rates or re…

40A:26A-10.1 Establishment of rates or schedules by county, municipal sewerage facility. 5. Any local unit operating a county or municipal sewerage facility may establish within its district rates or schedules which provide for a reduction, deferment, without accruing interest du…

40A:26A-11. Connection fees In addition to rates and rentals, a separate charge in the nature of a connection fee or tapping fee for each connection of any property to the sewerage system may be imposed upon the owner or occupant at the property so connected. The connection charg…

40A:26A-11.1 Local unit operating a sewerage facility, permitted to charge additional connection, tapping fee. 7. a. For a property connected to the sewerage system for less than 20 years, a local unit operating a county or municipal sewerage facility may charge an additional con…

40A:26A-11.2 County, municipal sewerage facility, credit applicable toward connection, tapping fee. 8. a. A local unit operating a county or municipal sewerage facility shall provide a credit applicable toward a connection or tapping fee to be charged for a reconnection of a disc…

40A:26A-11.3 Reduction in connection, tapping fees for locally-operated sewerage facility. 9. a. A local unit operating a county or municipal sewerage facility shall establish within its rates or schedules a 50% reduction in the connection fee or tapping fee assessed pursuant to …

40A:26A-12 Rates, rentals, connection fees, or other charges as lien on real property; discontinuance of service. 40A:26A-12. a. Rates, rentals, connection fees or other charges levied in accordance with N.J.S.40A:26A-10 and 40A:26A-11, shall be a first lien or charge against the…

40A:26A-13. Improvements financed by means of local improvement assessments If the governing body of one or more local units determines that all or any part of the cost of construction of sewerage facilities acquired or constructed pursuant to this act should be financed by local…

40A:26A-14. Local improvement assessments; procedure for and manner of assessment and collection Upon completion of the improvements made pursuant to N.J.S.40A:26A-13, the governing body or governing bodies shall assess the costs and expenses of the sewerage facilities on the lan…

40A:26A-15. Bonds issued by one or more units; debt service payments A local unit, pursuant to an agreement with one or more other local units or the State, may bear the entire cost of the acquisition or construction of sewerage facilities and issue bonds therefor, or may share a…

40A:26A-16. Sewerage facilities deemed a self-liquidating purpose under certain circumstances a. Principal and interest payments on bonds issued in accordance with subsection c. of N.J.S.40A:26A-9 and operating and maintenance costs for sewerage facilities, shall not be included …