Title 54, Title 54: TAXATION

54:4-63.38. Payments by municipality to county The municipality on February 15 of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the omitted …

54:4-63.39. Appeals to county board of taxation from omitted assessments 9. Appeals from assessor's omitted assessments may be made to the county board of taxation on or before December 1 of the year of levy or 30 days from the date the collector of the taxing district completes …

54:4-63.39a. Extension for hearing of appeal for omitted assessments 10. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's omitted assessments within the time prescribed in section 9 of P.L.1968, c.184 (C.54:4-63.39), it may…

54:4-63.4. Forms and methods prescribed by State Tax Commissioner In listing the names and properties in the added assessment list the assessor shall follow such forms and methods as may be prescribed by the State Tax Commissioner. L.1941, c. 397, p. 1018, s. 4.

54:4-63.40. Application of act This act is intended to provide an additional and alternate method for the assessment of taxes on certain omitted property and shall not supersede the provisions of P.L.1947, chapter 413 or any other law. L.1968, c. 184, s. 10, eff. July 19, 1968.

54:4-63.5. Filing, examination, correction and delivery to collectors On October first following the assessor shall file the added assessment list and a true copy thereof, to be called the assessor's added assessment duplicate, with the county board of taxation. The county board …

54:4-63.6. Entry of added assessments; extension of tax Added assessments shall be entered on the appropriate columns upon the added assessment lists and duplicates and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as rea…

54:4-63.7. Tax bills for added taxes As soon as the added assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills to the individuals assessed for added asses…

54:4-63.8. Time of payment and delinquency Taxes assessed under this act shall be payable on November first of the year of levy after which date, if unpaid, they shall become delinquent. L.1941, c. 397, p. 1019, s. 8.

54:4-63.9. Collection and accounting for taxes All taxes on account of assessments entered in the added assessment list shall be collected and accounted for in the same manner as other taxes. L.1941, c. 397, p. 1019, s. 9.

54:4-64 Delivery of tax bills. 54:4-64. a. (1) As soon as the tax duplicate is delivered to the collector of the taxing district, as provided in R.S.54:4-55, he shall at once begin the work of preparing, completing, mailing or otherwise delivering tax bills to the individuals ass…

54:4-64.1. Flood insurance; notice of eligibility and effect of failure to carry The tax collector of each local taxing district which has become eligible for flood insurance under the "National Flood Insurance Act of 1968," 42 U.S.C. 4001 et seq., shall, at the time of the maili…

54:4-64a. Complete tax bill, computation of first and second installments 3. The complete tax bill delivered to each property taxpayer, mortgagee or any other agent by the tax collector pursuant to R.S.54:4-64 for the first half payment computed using the method set forth in R.S.…

54:4-65 Form and content of property tax bills. 54:4-65. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall approve the form and content of property tax bills. b. (1) Each tax bill shall have printed thereon a brief tabulatio…

54:4-65.1 Additional information printed on tax bill. 8. In addition to the information required by R.S.54:4-65, a property tax bill shall have printed thereon the information required pursuant to subsection e. of section 4 of P.L.2018, c.11 (C.54:4-66.9). L.2018, c.11, s.8.

54:4-66 When calendar year taxes payable, delinquent. 54:4-66. a. Taxes for municipalities operating under the calendar fiscal year shall be payable the first installment as hereinafter provided on February 1, the second installment on May 1, the third installment on August 1 and…

54:4-66.1 Fiscal year taxes payable, delinquent; definitions; formula. 2. Taxes in municipalities operating under the State fiscal year shall be payable and shall be delinquent pursuant to the following provisions: a. Taxes shall be payable in the first installment as hereinafter…

54:4-66.10 Construction of act. 5. The provisions of P.L.2018, c.11 (C.54:4-66.6 et al.) shall not be construed to prohibit a municipality or county from accepting bequests, legacies, or gifts pursuant to N.J.S.40A:5-29, or to prevent a local unit from accepting charitable donati…

54:4-66.11 Immunity from certain liability. 6. a. Notwithstanding any State law or regulation or contract terms to the contrary, no mortgagee or servicing organization shall be entitled to hold a local property owner liable for electing to meet his or her obligations to a local u…

54:4-66.12 Rules, regulations. 7. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the State Treasurer, the Director of the Division of Taxation, Commissioner of the Department of Banking and Insurance, C…

54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures. 3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector will be unable to complete the mailing or deli…

54:4-66.3. Estimated, reconciled tax bills for municipality operating on calendar fiscal year 4. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the calendar fiscal year determines that the tax collector will be una…

54:4-66.4. Estimated reconciled tax bills for municipality operating on State fiscal year. 5. a. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the State fiscal year determines that the tax collector will be unable…

54:4-66.5. Regulations, forms, procedures 19. The Local Finance Board, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations, forms and procedures as may be necessary to effectuate the purposes …

54:4-66.6 Definitions relative to local government unit charitable funds. 1. As used in P.L.2018, c.11 (C.54:4-66.6 et al.): "Annual credit-eligible donation cap" means the cap on the total value of local charitable donations that are eligible for a local property tax credit, as …

54:4-66.7 Establishment of certain charitable, spillover funds by local unit. 2. a. A local unit may establish by ordinance, or resolution, as appropriate, one or more charitable funds for specific public purposes of that local unit. A charitable fund shall be held in one or more…

54:4-66.8 Permitted donations; use of funds. 3. a. Any person or entity may donate to a charitable fund, regardless of property ownership or location of residence by directing the payment to the fund administrator of a charitable fund of a local unit. A donation to a charitable f…

54:4-66.9 Credit applied to property taxes. 4. a. For fiscal years beginning on or after January 1, 2018, the tax collector shall allow a local property owner a credit to be applied to property taxes as hereinafter set forth. b. The credit shall be equal to 90 percent of the amou…

54:4-67 Discount for prepayment; interest for delinquencies; notification; exceptions. 54:4-67. a. (1) The governing body of each municipality may by resolution fix the rate of discount to be allowed for the payment of taxes or assessments previous to the date on which they would…

54:4-67.1. Accounts of unpaid properties deemed delinquent 15. Notwithstanding the payment of any property taxes, assessments or municipal charges by the purchaser of the total property tax levy pursuant to subsection c. of section 17 of P.L.1997, c.99 (C.54:5-113.6), the account…

54:4-68 Property taxes, assessments, prepayment in certain cases. 54:4-68. The officer charged with the collection of taxes or assessments shall receive the tax or assessment due or to become due for any current year at any time during the year as provided in this section and sec…

54:4-68.1 Definitions relative to prepayment; issuance of receipt, refund. 2. a. For the purposes of this section: "Dedicated prepayment" means a payment toward an anticipated quarterly installment property tax and assessment obligation that is made prior to the issuance of the t…

54:4-69. Discount; excess refunded; deficiency collected The governing body may by resolution authorize a discount on all such advance payments at a rate not to exceed one-half of one per cent per month for each month for which the advance payments are made. Should the amount so …

54:4-69.1. Payment of taxes by mortgagee Whenever a mortgagee shall pay any taxes on the mortgaged premises and give notice to the collector of taxes at the time of such payment that payment is being made of such taxes as mortgagee, and an appeal from the assessment placed or the…

54:4-69.2. Credit, against taxes due or to become due, for refund on reduction of assessment If any taxpayer shall have paid the taxes upon any assessment of property under the provisions of chapter four of Title 54 of the Revised Statutes and shall, upon appeal, have obtained a …

54:4-7. Deductions for slaughter of condemned cattle The tax collector of each municipality shall annually deduct from the taxes on personal property due from the owners of cattle slaughtered under the provisions of sections 4:5-18 to 4:5-33 of the title Agriculture and Domestic …

54:4-70. Acceptance of orders issued by school board as tax payments Any municipality may receive for payment of taxes, assessments or other municipal charges, orders issued by the board of education for the payment of obligations to the amount of money due and owing by such muni…

54:4-71. Payments entered in duplicate; cash book; mechanical recordation The collector shall enter the date and amount of each payment on his duplicate in the proper column opposite the items of tax on account of which the payment is made, and shall make a similar entry in a pro…

54:4-72. Collector's office; when open In taxing districts having a public building, an office therein shall be set apart for the collector who shall attend there on such days in each week during the months next preceding the month in which taxes become delinquent, as the governi…

54:4-73. Collector's monthly report; payments to municipal treasurer The collector, or other officer having custody of collected taxes, shall, on the first day of each month or oftener if required by the governing body of the municipality, report his collections to the governing …

54:4-74 Payment of State and county taxes by municipality. 54:4-74. For the purpose of this section: "County tax due" or "tax due" means the amount so assessed less the county's proportionate share of the property taxes no longer owed by the municipality pursuant to the blue acre…

54:4-75 Payment by municipality of school moneys to board secretary or treasurer. 54:4-75. For the purpose of this section: "School tax due" or "tax due" means the amount so assessed less the school district's proportionate share of the property taxes no longer owed by the munici…

54:4-76 Payment of taxes due by municipality, county; borrowing permitted, interest; waiver. 54:4-76. a. The governing body of the municipality or the county shall cause the county tax due, as calculated pursuant to R.S.54:4-74, and other county taxes levied, school tax due, as c…

54:4-77. State taxes; payment by county The county treasurer shall pay the state taxes assessed in the taxing districts of his county to the state treasurer on or before December twentieth in each year.

54:4-78. Enforcement of payment of personal taxes The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of a…

54:4-79. Arrest and imprisonment for nonpayment of personal taxes If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body …