Statute Browser
TAXATION
: Chapter 1
- 1 : State tax department continued; "department" defined
- 2 : Department; powers and duties
- 6 : Commissioner to replace former board; exception
- 7 : Official seal; form
- 8 : Assistants; employment, duties and compensation
- 11 : Special deputy; powers continue until revoked; salary and status unaffected
- 12 : Commissioner may reorganize department; abolish positions
- 13 : Annual report to legislature; recommendations
- 14 : Books, records and documents; custody
- 15 : Municipal maps for tax purposes; preparation; authority of state department
- 16 : Commissioner may issue subpoenas to witnesses
- 17 : Oaths administered; order compelling person to submit to examination
- 18 : Investigation of irregularity or inequality of assessments
- 19 : Examination of assessors and other witnesses; view premises
- 20 : Increase of assessments to equalize valuations
- 21 : Decrease and equalization of assessments
- 22 : Notice to assessor and owner before change
- 23 : Notice and publication; service
- 24 : Taxes to conform to corrected valuation
- 25 : Investigation of method of local assessors
- 26 : Authority of director to reassess property
- 27 : Order for reassessment; failure of assessor to comply; appointment of substitute
- 28 : Notice of investigation; publication; mailing
- 29 : Completion of reassessments; correction of duplicates; expenses
- 30 : Investigation for securing true valuation every five years
- 33 : State equalization table prepared; copies to county boards and state comptroller
- 34 : Equalization of assessments between counties; annual hearing
- 35c : Average ratio; determination without usable real estate sales
- 35b : Average ratio and common level range; determination; certified list
- 35a : Definitions
- 35 : Preparation of abstract of total ratables
- 35.1 : Table of equalized valuations; promulgation; place to be kept
- 35.2 : Form and contents of table
- 35.25a : Dispensation with 4-year college requirement; duration
- 35.25 : Examinations; applications; qualifications; fee
- 35.25b : Continuing education requirements for certified tax assessors.
- 35.26 : Tax assessor certificate; fee
- 35.27 : Preservation of applications, test papers, etc.; records; destruction
- 35.28 : Certificate issued without examination; fee
- 35.29 : Revocation, suspension of tax assessor certificate.
- 35.3 : True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
- 35.30 : Certificate necessary for appointment or reappointment
- 35.31 : Reappointment or re-election; term; removal.
- 35.32 : Tenure of office
- 35.33 : Joint municipal tax assessor; eligibility
- 35.34 : Rules and regulations
- 35.35 : Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
- 35.36 : Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
- 35.37 : Person aggrieved by determination; hearing
- 35.39 : Short title
- 35.4 : Review of equalization table
- 35.40 : Findings, determinations
- 35.41 : Definitions
- 35.42 : Allowance of relvaluation relief abatements
- 35.43 : Determination of eligible properties
- 35.44 : Certification of aggregate amount of revaluation relief abatements allowable
- 35.45 : Delivery of tax bills to individuals assessed
- 35.46 : Alternate payment date
- 35.47 : Calculation of revaluation relief abatements
- 35.48 : Tax liability not less than base year
- 35.49 : Policies, procedures
- 35.5 : Effective date
- 35.50 : Rules, regulations
- 35.6 : Real estate sales ratio records as public records
- 36 : Failure to obey constitution and laws; commissioner to declare vacancy
- 37 : Assessor not complying with law removable by court
- 39 : Order of removal; successor appointed
- 40 : Person removed ineligible for same office for five years
- 41 : Appeals to state board of tax appeals; procedure
- 42 : Commissioner may acquire property to satisfy claim; limitation
- 43 : Sale of property; approval by state house commission; use of proceeds
- 44 : Use of property before sale; use of proceeds; repairs
- 45 : Separate accounts kept
- 46 : Short title
- 47 : Definitions
- 48 : Municipal purposes tax assistance fund; establishment; distribution of deposits
- 49 : Qualifying municipalities; annual payments; computation; limitations
- 50 : Participating municipalities; annual payments; computation; limitations
- 51 : Allocation of funds
- 52 : Date of payment
- 53 : Appropriations
- 54 : Inclusion of amount of state aid in municipal budget
- 58.1 : List of unlocated
- 68 : Short title
- 69 : Legislative findings
- 70 : Definitions
- 71 : Pinelands municipal property tax stabilization board; members; duties
- 72 : Pinelands municipal property tax stabilization fund; state budget annual request
- 73 : Report by assessor
- 74 : Valuation base
- 75 : Entitlement amount
- 76 : Payment of entitlement
- 77 : Revision of land use ordinance
- 78 : Priorities for disbursements
- 79 : Certified entitlement amount; anticipation of sums in budget
- 80 : Reports; review; budget changes
- 81 : Sums received not considered an exception or exemption
- 82 : Pinelands municipal property tax stabilization commission; membership; report; hearings
- 83 : Anticipation of amount of entitlement in budget; rules and regulations
- 84 : "Pinelands Property Tax Assistance Fund"; administration, definitions.
- 85 : "Highlands Municipal Property Tax Stabilization Board," and "Fund"; procedures, definitions.
- 86 : Short title.
- 87 : Findings, declarations relative to property tax assessment reform.
- 88 : Definitions relative to property tax assessment reform.
- 89 : Appointment of county assessor.
- 90 : Real property revaluation by municipality.
- 91 : Appointment of deputy county assessors.
- 92 : Duties of county assessor.
- 93 : Determination of taxable status of property.
- 94 : Review, revision or correction.
- 95 : Annual tax list, property values available for public inspection.
- 96 : Hiring preference.
- 97 : Schedule for abolishment of office of municipal tax assessor.
- 98 : Preference for appointment as deputy county assessor; tenure.
- 99 : Transfer of property assessment function.
- 100 : Rules, regulations.
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