Title 54, Title 54: TAXATION

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…

54:4-1 Property subject to taxation. 54:4-1. All property real and personal within the jurisdiction of this State not expressly exempted from taxation or expressly excluded from the operation of this chapter shall be subject to taxation annually under this chapter. Such property …

54:4-1.1. Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property Nothing herein shall be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse, or otherwise affect in any manner, any asse…

54:4-1.10. Tax exempt real property; activity conducted for profit; tax liability of private party When real property which is exempt from taxation is used by a private party in connection with an activity conducted for profit, and the use does not render the real property taxabl…

54:4-1.11. Procedures for administration of tax The assessment, collection, apportionment, and payment of the real property tax imposed by section 1, the attachment of the lien for such taxes, the right of appeal, the entitlement to a proportionate cancellation of the assessment,…

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…