Title 54, Title 54: TAXATION

54:4-3.6f Exemption from property taxation, special assessments for certain sports and entertainment projects. 1. A sports and entertainment project constructed under a redevelopment plan adopted by an eligible city and owned by the eligible city, or an agency or instrumentality …

54:4-3.6g Payment of net rents, revenues to city, independent audits. 2. The agency or instrumentality of the eligible city shall pay over to the city all net rents and other revenues received by the agency or instrumentality from its ownership, operation, or leasing of the sport…

54:4-3.6h Powers, rights, privileges exercised by city. 3. So long as the eligible city, or agency or instrumentality of the eligible city, shall be the owner of the sports and entertainment project, the powers, rights, and privileges granted under law to the eligible city, or ag…

54:4-3.6i Terms defined. 4. As used in sections 1 through 3 of P.L.2009, c.6 (C.54:4-36.f through C.54:4-36.h), the following terms are defined as follows: "Sports and entertainment project" means a non-open air arena, stadium, pavilion, stands or playing fields, together with th…

54:4-3.6j Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions. 3. a. Property, including land and buildings, used as a hospital or a satellite emergency care facility, which is owned by an association or corporation or…

54:4-3.7. Charitable institution tax exemption The funds of all charitable and benevolent institutions and associations collected and held exclusively for the sick and disabled members thereof, or for the surviving spouses of deceased members, or for the education, support or mai…

54:4-3.70. Administrative rules The Commissioner of the Department of Environmental Protection in consultation with the Director of the Division of Taxation shall have the power to adopt, amend and repeal administrative rules to effectuate the purposes of this act. L.1974, c. 167…

54:4-3.71. Severability If the provisions of any section or clause of this act or any administrative rule or order adopted hereunder or the application thereof to any person shall be judged invalid by a court of competent jurisdiction, such order or judgment shall be confined in …

54:4-3.79. Standards and guidelines; rules and regulations 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.1975, c. 283, s. 3, eff. Jan. 1…

54:4-3.9. Exemption of burial grounds and vaults Graveyards and burial grounds used or intended to be used for the interment of bodies of the dead or the ashes thereof not exceeding ten acres of ground, and cemeteries and buildings for cemetery use erected thereon, and all mausol…

54:4-30. Duty of county recording officer where deed not certified If no assessor's certificate shall appear on a deed or similar instrument, the register of deeds and mortgages or county clerk with whom it is filed for record shall ascertain from the person leaving it for record…

54:4-31 Abstract of deed provided electronically, mailed to assessor. 54:4-31. Unless provided electronically by the custodian of record, within one week thereafter the officer with whom the deed or other instrument shall have been recorded shall mail an abstract thereof, togethe…

54:4-32. Fee; refusal of deed for lack of address The county clerk or register of deeds and mortgages shall not receive such deed or instrument for record unless he is paid the fee provided by section 22A:4-4 of the Title Fees and Costs for the preparation of the abstract. He sha…

54:4-33. Taxation of mortgaged property No deduction from the assessed value of real property shall be made by the assessor on account of any mortgage debt, but the mortgagor or owner of the property paying the tax on mortgaged real property shall be entitled to credit on the int…

54:4-34. Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds Every owner of real property of the taxing district shall, on written request of the assessor, made by certified mail, render a full and true account of h…

54:4-34.3. Allowance of additional veterans' exemptions or deductions after apportionment; adjustment The county board of taxation upon proof of the allowance by the collector of additional veterans' exemptions for the year 1963 or deductions allowed according to law, after the a…

54:4-35 Period for assessing; assessor's duplicate; preliminary, final assessment list. 54:4-35. a. Except as provided in subsection b. of this section, the assessor shall determine his taxable valuations of real property as of October 1 in each year and shall complete the prepar…

54:4-35.1 Material depreciation of structure; determination of value. 1. a. When any parcel of real property contains any building or other structure which has been destroyed, consumed by fire, demolished, or altered in such a way that its value has materially depreciated, either…

54:4-36. Assessor's affidavit; form and content (a) The assessor shall annex to his assessment list and duplicate so filed, his affidavit in substantially the following form: "I, , as assessor of the of , do swear (or affirm) that the foregoing list contains the valuations of all…

54:4-36.1. Statement of estimated total amount of approved tax deductions Each assessor shall prepare, certify and file with his assessment list and duplicates a statement of the estimated total amount of approved tax deductions including the tax deductions allowable against taxe…

54:4-37. Penalty for failure to file duplicate; removal of assessor Every assessor who shall fail to file his assessment list and duplicate with the county board of taxation at the time prescribed in section 54:4-35 of this title or within such further time as the board may allow…

54:4-38 Public inspection notice; advertisement; appeals. 54:4-38. a. Except as provided in subsection b. of this section, every assessor, at least ten days before filing the complete assessment list and duplicate with the county board of taxation, and before annexing thereto his…

54:4-38.1 Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal. 32. a. Except as provided in subsection b. of this section, every assessor, prior to February 1, shall notify by mail each taxpayer of the current assessment and preceding ye…

54:4-39. Amount appropriated for schools; notification by state comptroller The state comptroller shall, on or before February first in each year, transmit to the state board of education and to the county treasurer of each county a statement of the amount of tax appropriated by …

54:4-4. Certain municipal land extending into another county Where land belonging to one municipality and used for public purposes extends into an adjoining municipality, and, by reason of the forming of a new county or the annexation of territory from one county to another, a po…

54:4-4.4. Initial, further statements Every municipal tax assessor shall, on or before October 1, 1951, obtain from each owner of real property in his taxing district, for which a tax exemption is claimed, an initial statement under oath in such form as shall be prescribed by the…

54:4-40. Amount required by general tax for state purposes; notification The comptroller shall also, on or before February first in each year, transmit to each county treasurer a statement of the amount, if any, necessary to be raised by general taxation for state purposes in suc…

54:4-41. County requirements certified by clerk of freeholders; apportionment between districts The clerk of the board of chosen freeholders of each county, not later than the ninetieth day after the beginning of each budget year, shall transmit to the county board of taxation a …

54:4-42. Tax requirements certified to county tax board 54:4-42. The municipal clerk or other proper officer of each county and taxing district operating under the calendar fiscal year shall, not later than 15 days after the adoption of the budget, transmit to the county board of…

54:4-43. Judgment executions added to tax requirements; duty of county board When, pursuant to section 2A:17-72 or section 2A:17-73 of the New Jersey Statutes, an officer shall serve upon a county board of taxation a copy of an execution against a taxing district, a board of educ…

54:4-44. Inclusion in next levy in certain cases If the copy of the execution shall not be served upon the county board of taxation before it shall have determined and fixed the rate for the year for the taxing district against which the execution issued or for the taxing distric…

54:4-45 Certified statement of amount of moneys appropriated for school purposes. 54:4-45. The clerk or other proper officer of each Type II school district having no board of school estimate shall, on or before May 19 in each year or such other date as determined by the Commissi…

54:4-46. Tax lists and duplicates revised by county board Upon the filing of the assessment lists and duplicates by the assessors with the county board of taxation, the board shall meet for the purpose of examining, revising and correcting the tax lists and duplicates. Any assess…

54:4-46.1. Adding amount of approved tax deductions to net amount to be raised by taxation In each county the county board of taxation in computing the amounts to be raised by taxation in the taxing districts of the county and in the preparation of the table of aggregates shall a…

54:4-47. Revision and equalization; functions of county board The county board may adjourn from time to time in the discharge of its duties, and may, after investigation, revise, correct and equalize the assessed value of all property in the respective taxing districts, increase …

54:4-48. Changes entered; amount of total tax fixed The county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and, upon ascertaining the total amount of tax to be raised, fix and adjust the amount of State school, State and county …

54:4-49 Apportionment valuation; amount to be apportioned among taxing districts; debits and credits. 54:4-49. (a) Except as to any State tax at a fixed rate provided for in sections 54:4-50 and 54:4-51 of this Title, each county board of taxation, after having received the tax l…

54:4-49.1. Apportionment valuation; property with local property taxes in default and lien unenforceable Notwithstanding any provisions of the law to the contrary, any real property on which local property taxes are in default and are uncollectible except Class II railroad proper…

54:4-50. Reductions in assessments after rate fixed; additional payments; determination When assessments in a taxing district are reduced subsequent to the date when the county board of taxation has determined the amount of money to be raised in the taxing district on account of …

54:4-51. Excess payment; crediting and application The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made on account of the same tax or a tax for the same or a similar purpose. Notwithstanding suc…

54:4-52 Table of aggregates for county; prepared by county board. 54:4-52. The county board of taxation shall, on or before May 20, or on or before May 31 in the case of a county board of taxation participating in the demonstration program established in section 4 of P.L.2013, c.…

54:4-52.1. Effective date This act shall take effect immediately, but amendments of the table of aggregates shall be effective beginning with one thousand nine hundred and forty-six. L.1945, c. 163, p. 582, s. 10.

54:4-53. Clerical errors; adjustment in following year The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and f…

54:4-54. Correction of errors; assessment against or payment on wrong property; refund Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, the governing body of the taxing district or county board of taxation may order and cause th…

54:4-55. Corrected duplicates returned to taxing districts; lists remain on record 54:4-55. The county board of taxation shall, on or before June 3 in each year, cause the corrected, revised and completed duplicates, certified by it to be a true record of the taxes assessed, to b…

54:4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penalty At any time after the tax lists and duplicates shall have been delivered to the county board of taxation as provided in R.S. 54:4-35, the county board of taxation may, for such time and upon such …