54:1-73 - Report by assessor
54:1-73.Ā Report by assessor
The assessor of every qualified municipality shall certify to the county taxĀ board on a form to be prescribed by the director, and on or before December 1Ā annually, a report of the assessed value of each parcel of vacant land in theĀ base year and the change in the assessed value of each such parcel in theĀ current tax year attributable to successful appeals of assessed values ofĀ vacant land to the county tax board pursuant to R.S. 54:3-21 et seq. orĀ attributable to a revaluation approved by the director and implemented or aĀ reassessment approved by the county board of taxation. If a judgment or anĀ appeal is overturned or modified, upon a final judgment an appropriateĀ adjustment shall be made by the director in the payment of the entitlement dueĀ next following the judgment.Ā For the purposes of qualifying for anĀ entitlement, as prescribed in section 7 of this act, for the 1983 tax year theĀ assessor shall file the report within 15 days of the effective date of thisĀ act.
L.1983, c. 551, s. 6, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
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The assessor of every qualified municipality shall certify to the county taxĀ board on a form to be prescribed by the director, and on or before December 1Ā annually, a report of the assessed value of each parcel of vacant land in theĀ base year and the change in the assessed value of each such parcel in theĀ current tax year attributable to successful appeals of assessed values ofĀ vacant land to the county tax board pursuant to R.S. 54:3-21 et seq. orĀ attributable to a revaluation approved by the director and implemented or aĀ reassessment approved by the county board of taxation. If a judgment or anĀ appeal is overturned or modified, upon a final judgment an appropriateĀ adjustment shall be made by the director in the payment of the entitlement dueĀ next following the judgment.Ā For the purposes of qualifying for anĀ entitlement, as prescribed in section 7 of this act, for the 1983 tax year theĀ assessor shall file the report within 15 days of the effective date of thisĀ act.
L.1983, c. 551, s. 6, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
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