State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-4
54:4-1 - Property subject to taxation
54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
54:4-1.2 - Short title
54:4-1.3 - Legislative findings and determinations
54:4-1.4 - Definitions
54:4-1.5 - Manufactured homes subject to taxation as real property
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 delin
54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
54:4-1.8 - Trailers; inapplicability of act
54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party
54:4-1.11 - Procedures for administration of tax
54:4-1.12 - Storage tank deemed real property
54:4-1.13 - Short title
54:4-1.14 - Findings, declarations
54:4-1.15 - Definitions
54:4-1.16 - Schedule for reducing assessment
54:4-1.17 - Construction of 1997 utility tax act
54:4-1.18 - Definitions relative to taxation of recreational vehicles
54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles
54:4-1.20 - Outdoor advertising sign, structure deemed real property
54:4-2 - Taxation of property of corporations
54:4-2.2a - State property defined
54:4-2.2b - State property; assessment and subjection to in lieu tax payment
54:4-2.2c - Statements of taxable value
54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director
54:4-2.2e - State's liability for in lieu tax payments; computation; limitations
54:4-2.2e1 - Adjustments to in lieu of tax payment
54:4-2.2f - Certification of amount of liability
54:4-2.2g - Annual appropriation; inclusion in budget
54:4-2.2h - Anticipation by municipalities in preparation of annual budget
54:4-2.2i - Payment; dates
54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
54:4-2.2k - Rules and regulations; access to facts and information
54:4-2.3 - Exempt property leased to person whose property is not exempt
54:4-2.4 - Leasehold less than calendar year; proportionate assessment
54:4-2.5 - Added Assessment Lists
54:4-2.6 - Collection of taxes on leasehold estate
54:4-2.7 - Appeal
54:4-2.8 - Lien upon leasehold estate
54:4-2.9 - Proportionate cancellation on termination of leasehold estate
54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
54:4-2.11 - Leasehold estates existing October 1, 1949
54:4-2.12 - Application of act
54:4-2.13 - Effective date
54:4-2.25 - Standard of value for assessment of real property; taxable value
54:4-2.26 - Percentage level of taxable value; limits
54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
54:4-2.31 - Personal property classifications; rules and regulations
54:4-2.32 - Partial invalidity
54:4-2.33 - Repeals
54:4-2.34 - Applicability of act
54:4-2.35 - Intention of legislature
54:4-2.37 - Time of performance
54:4-2.38 - Time of performance
54:4-2.39 - Return of tangible personal property used in business
54:4-2.40 - Failure to file return; penalty
54:4-2.41 - Use of returns; destruction
54:4-2.42 - Confidential nature of returns
54:4-2.43 - Co-operation and assistance of assessors and public officials
54:4-2.44 - Standard of value; assessment
54:4-2.46 - Time of determining true value; assessment date
54:4-2.47 - Taxable value of tangible personal property; computation
54:4-2.48 - Return of taxable personal property; filing; review, audit and determination
54:4-2.49 - Failure to file return; penalty
54:4-2.49a - No first year payment
54:4-2.50 - Rules and regulations
54:4-2.51 - Partial invalidity
54:4-2.53 - Application of act
54:4-3.3 - Exemption of public property; Morris Canal and Banking Company property
54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition
54:4-3.3b - Date of commencement of exemption
54:4-3.3c - Acquisition defined
54:4-3.3d - Liability of state for taxes after acquisition
54:4-3.3e - Jurisdiction over dispute
54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission
54:4-3.6 - Tax exempt property
54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
54:4-3.6b - Continuation on transfer from one to another nonprofit organization
54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
54:4-3.6d - Lease of tax exempt property
54:4-3.6e - Leased school district property
54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects
54:4-3.6g - Payment of net rents, revenues to city, independent audits
54:4-3.6h - Powers, rights, privileges exercised by city
54:4-3.6i - Terms defined
54:4-3.7 - Charitable institution tax exemption
54:4-3.9 - Exemption of burial grounds and vaults
54:4-3.10 - Property of firefighters' association, exemption from taxation
54:4-3.11 - Exemption of franchises; railroad and canal property
54:4-3.13 - Exemption of property of public fire patrol or salvage corps
54:4-3.15 - Exemption of property used by crippled soldiers
54:4-3.18 - Exemption of turnpikes
54:4-3.19 - Exemption of metals in transit
54:4-3.20 - Exemption of personal property in storage
54:4-3.21 - Exemption of motor vehicles
54:4-3.24 - Exemption of property of certain young people's associations; limitation
54:4-3.26 - Exemption of certain property of fraternal organizations
54:4-3.26a - Exemption of property of fraternal organizations; date of application
54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations
54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance
54:4-3.29 - Veterans' loans, exemption from taxation
54:4-3.30 - Disabled veteran's exemption
54:4-3.31 - Filing of claim
54:4-3.32 - Return of certain taxes collected on exempt property
54:4-3.33 - "Dwelling house" defined
54:4-3.33a - Active service in time of war defined
54:4-3.34 - "Total blindness" defined
54:4-3.35 - Exemption for residences of district supervisors of religious organizations
54:4-3.48 - Exemption of blast or radiation fallout shelters
54:4-3.49 - Definition
54:4-3.50 - Application for exemption
54:4-3.51 - Continuance of exemption
54:4-3.52 - Historic sites; conditions; tax exemption; fee
54:4-3.53 - Certification of historic sites
54:4-3.54 - Cancellation of certification; issuance of new certification
54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property
54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes
54:4-3.54b - Certification of building as historic site; conditions; rules, regulations
54:4-3.54c - Cancellation of certification, notification
54:4-3.55 - Pleasure boats
54:4-3.56 - Equipment for abating or preventing pollution; exemption
54:4-3.57 - Certification of air pollution abatement facility
54:4-3.58 - Revocation of pollution abatement certificate
54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system
54:4-3.60 - Definition
54:4-3.61 - Application for exemption
54:4-3.62 - Continuance of exemption
54:4-3.63 - Legislative findings and declaration
54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
54:4-3.65 - Application; filing; contents
54:4-3.66 - Certification; procedure; qualifications
54:4-3.67 - Annual certification of qualification
54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption
54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes
54:4-3.70 - Administrative rules
54:4-3.71 - Severability
54:4-3.79 - Standards and guidelines; rules and regulations
54:4-3.113 - Definitions
54:4-3.113a - Definitions relative to certain renewable energy systems
54:4-3.113b - Property certified as renewable energy system exempt from taxation
54:4-3.113c - Requirements for certification by local enforcing agency
54:4-3.113d - Certification by local enforcing agency
54:4-3.113e - Revocation of certificate
54:4-3.113f - Review for aggrieved persons
54:4-3.113g - Rules, regulations
54:4-3.114 - Certified solar energy system
54:4-3.115 - Certification; application; inspection of premises
54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption
54:4-3.117 - Revocation; grounds
54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation
54:4-3.119 - Amount of exemption; determination
54:4-3.120 - Rules and regulations
54:4-3.130 - Definitions
54:4-3.131 - Certified automatic fire suppression system; tax exemption
54:4-3.132 - Certification; application; inspection
54:4-3.133 - Certificate; issuance; contents; commencement of exemption
54:4-3.134 - Revocation
54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
54:4-3.136 - Amount of exemption from assessed valuation
54:4-3.137 - Rules and regulations
54:4-3.138 - Tax exemption
54:4-3.139 - Findings, determinations
54:4-3.140 - Definitions
54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement
54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project
54:4-3.144 - Application procedure for tax abatement
54:4-3.145 - Financial agreement; payments in lieu of taxes
54:4-3.146 - Annual administration fee payable by owner to municipality
54:4-3.147 - Payments to be made quarterly, failure to pay; penalty
54:4-3.148 - Liability of owner for real property taxes on land
54:4-3.149 - No abatement granted for properties on which taxes are delinquent
54:4-3.151 - Findings, declarations relative to contaminated real property
54:4-3.152 - Definitions
54:4-3.154 - Ordinance providing for tax exemptions
54:4-3.156 - Financial agreement evidencing approved exemption
54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation
54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
54:4-3.161 - Tenant rebate to medical dental practice, administration
54:4-4 - Certain municipal land extending into another county
54:4-4.4 - Initial, further statements
54:4-5a - Remission of county taxes
54:4-5b - County institution; defined
54:4-6 - County tax rebate
54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
54:4-6.2 - Short title
54:4-6.3 - Definitions relative to tenants property tax rebates
54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property
54:4-6.5 - Computation of amount of property tax reduction
54:4-6.6 - Computation of property tax rebate
54:4-6.7 - Payment of property tax rebate, credit
54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate
54:4-6.10 - Regulations
54:4-6.11 - Double damages
54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
54:4-6.13 - Severability
54:4-7 - Deductions for slaughter of condemned cattle
54:4-8 - Deductions made by tax collector; resolution
54:4-8.10 - Definitions
54:4-8.11 - Veteran's tax deduction
54:4-8.12 - Application for tax deduction
54:4-8.13 - Filing of application with assessor
54:4-8.15 - Facts essential to support claim for deduction
54:4-8.16 - Continuance of deductions
54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements
54:4-8.18 - Continuance to deduction right; change in status
54:4-8.19 - Rules and regulations; forms
54:4-8.20 - Administration of oaths
54:4-8.21 - Appeals
54:4-8.22 - Repeal
54:4-8.23 - Application of act
54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
54:4-8.40 - Definitions
54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
54:4-8.41a - Surviving spouse over 55; entitlement of deduction
54:4-8.42 - Written application for deduction; inquiry into right
54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
54:4-8.44 - Facts essential to support claims for deduction
54:4-8.44a - Filing for tax deduction
54:4-8.45 - Continuance of deduction right; change in status
54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
54:4-8.48 - Administration of oaths
54:4-8.49 - Appeals
54:4-8.50 - Repeal
54:4-8.51 - Application of act
54:4-8.52 - Certification of tax deductions to director
54:4-8.53 - Inspection of records
54:4-8.53a - Reimbursement to taxing district relative to deductions
54:4-8.54 - Inclusion of deductions in abstract of ratables for county
54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder
54:4-8.56 - Regulations
54:4-8.57 - Short title
54:4-8.58 - Definitions relative to homestead credit act
54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after
54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions
54:4-8.61 - Rebates for property taxes and rent
54:4-8.63 - Rebates, credits, distribution, payment
54:4-8.64 - Property tax delinquency; withholding of rebates, credits
54:4-8.65 - Rebates, credits not subject to legal process; exceptions
54:4-8.66 - Appeal to tax court from director's determination of amount
54:4-8.66a - Misrepresentation, penalty
54:4-8.66c - Recovery of erroneous or misrepresented rebates or credits, procedures
54:4-8.66d - Rules, regulations
54:4-8.66e - Administrative costs appropriated annually
54:4-8.67 - Definitions relative to homestead property tax reimbursement
54:4-8.68 - Income eligibility limits, adjustment
54:4-8.69 - Annual reimbursement entitlement
54:4-8.70 - Filing of application for homestead property tax reimbursement
54:4-8.71 - Payments mailed
54:4-8.72 - Proportionate shares, forms of ownership
54:4-8.74 - Determination of base year
54:4-8.75 - Violations, penalties
54:4-8.76 - Short title
54:4-8.77 - Findings, declarations relative to regionalization of certain local government services
54:4-8.78 - Definitions relative to regionalization of certain local government services
54:4-8.79 - Application for State aid to reduce property taxes; REAP formula
54:4-8.80 - Regional Efficiency Aid Program
54:4-8.81 - Rules for REAP aid to tenants
54:4-8.82 - Limitation on amount of deductions
54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
54:4-10 - Guardians and representatives; assessments in name of; estates
54:4-12 - Assessor; duties; ascertain persons and property taxable
54:4-13 - Refusal of person to be sworn or answer; penalty
54:4-16 - Assessor empowered to examine under oath
54:4-17 - Oath; form and content
54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax
54:4-23 - Assessment of real property; conditions for reassessment
54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
54:4-23.1 - Short title
54:4-23.2 - Value of land actively devoted to agricultural or horticultural use
54:4-23.3 - Agricultural use of land
54:4-23.3a - Application; review for compliance
54:4-23.3b - Disqualification
54:4-23.3c - Land use for taxation purposes
54:4-23.4 - Land deemed in horticultural use
54:4-23.5 - Land deemed actively devoted to agricultural or horticultural use
54:4-23.6 - Qualifications for valuation, assessment, taxation
54:4-23.7 - Considerations of assessor in valuing land
54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
54:4-23.7b - Provision of plan with application
54:4-23.8 - Determination of amount of rollback taxes
54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
54:4-23.13a - Application deemed timely made
54:4-23.14 - Application form; contents
54:4-23.15 - Continuance of valuation, assessment and taxation under act
54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
54:4-23.16 - Separation or split off of part of land
54:4-23.18 - Location of contiguous land in more than one taxing district
54:4-23.19 - Tax list and duplicate; factual details
54:4-23.20 - State farmland evaluation advisory committee
54:4-23.21 - Rules and regulations; forms
54:4-23.22 - Partial invalidity
54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment
54:4-24 - Assessor's list; form and content
54:4-25 - Tract lying between two districts; how assessed
54:4-26 - Assessor to follow forms and methods prescribed by director
54:4-27 - Exempt property listed separately
54:4-28 - Assessments by block system and house number
54:4-29 - Purchaser of realty may present deed to assessor for certificate
54:4-30 - Duty of county recording officer where deed not certified
54:4-31 - Abstract of deed mailed to assessor
54:4-32 - Fee; refusal of deed for lack of address
54:4-33 - Taxation of mortgaged property
54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
54:4-35 - Period for assessing; assessor's duplicate
54:4-35.1 - Material depreciation of structure between October 1 and January 1; determination of value
54:4-36 - Assessor's affidavit; form and content
54:4-36.1 - Statement of estimated total amount of approved tax deductions
54:4-37 - Penalty for failure to file duplicate; removal of assessor
54:4-38 - Public inspection of assessment list; notice; advertisement
54:4-38.1 - Notice of current assessment, preceding year's taxes, and changed assessments
54:4-39 - Amount appropriated for schools; notification by state comptroller
54:4-40 - Amount required by general tax for state purposes; notification
54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts
54:4-42 - Tax requirements certified to county tax board
54:4-43 - Judgment executions added to tax requirements; duty of county board
54:4-44 - Inclusion in next levy in certain cases
54:4-45 - Certified statement of amount of moneys appropriated for school purposes
54:4-46 - Tax lists and duplicates revised by county board
54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation
54:4-47 - Revision and equalization; functions of county board
54:4-48 - Changes entered; amount of total tax fixed
54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits
54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable
54:4-50 - Reductions in assessments after rate fixed; additional payments; determination
54:4-51 - Excess payment; crediting and application
54:4-52.1 - Effective date
54:4-53 - Clerical errors; adjustment in following year
54:4-54 - Correction of errors; assessment against or payment on wrong property; refund
54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record
54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty
54:4-56 - Taxes on property sold; apportionment; lien unaffected
54:4-57 - Taxes on federal property; payment by municipality deferred until collected
54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality
54:4-59 - Court to amend and fix amount due
54:4-60 - Lien; court may make proper levy
54:4-61 - When assessment not to be set aside
54:4-62 - Amendment of assessment; grounds; computation
54:4-63.1 - "Completed" defined
54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
54:4-63.4 - Forms and methods prescribed by State Tax Commissioner
54:4-63.5 - Filing, examination, correction and delivery to collectors
54:4-63.6 - Entry of added assessments; extension of tax
54:4-63.7 - Tax bills for added taxes
54:4-63.8 - Time of payment and delinquency
54:4-63.9 - Collection and accounting for taxes
54:4-63.10 - Payments by municipality to county
54:4-63.11 - Appeals from added assessments
54:4-63.11a - Extension for hearing of appeal for added assessments
54:4-63.12 - Power of county board of taxation to assess omitted property
54:4-63.13 - Complaints of omitted property; procedure
54:4-63.14 - Summary hearing; judgment
54:4-63.15 - Assessment of omitted property
54:4-63.16 - Omitted assessment list and listing of assessments
54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
54:4-63.18 - Entry of omitted assessments; extension
54:4-63.19 - Duties of collector; taxpayer put upon notice
54:4-63.20 - Time for payment of taxes; delinquent taxes; lien
54:4-63.21 - Collection of taxes and accounting
54:4-63.22 - Payments by municipalities to counties
54:4-63.23 - Review of judgment of county board of taxation
54:4-63.24 - Application of act
54:4-63.25 - Effective date
54:4-63.26 - Exempt property which ceases to be exempt
54:4-63.27 - Valuation of property previously exempt
54:4-63.28 - Time when exemption ceased as affecting time of assessment
54:4-63.29 - Law applicable to property which ceases to be exempt
54:4-63.30 - Effective date
54:4-63.31 - Assessment of omitted property; determination of taxable value
54:4-63.32 - Assessor's omitted list; filing; public record
54:4-63.33 - Listing names and properties; forms and methods
54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
54:4-63.35 - Notice to owner of omitted tax assessment
54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice
54:4-63.37 - Payment of taxes; collection and accounting
54:4-63.38 - Payments by municipality to county
54:4-63.39 - Appeals to county board of taxation from omitted assessments
54:4-63.39a - Extension for hearing of appeal for omitted assessments
54:4-63.40 - Application of act
54:4-64 - Delivery of tax bills
54:4-64a - Complete tax bill, computation of first and second installments
54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry
54:4-65 - Form and content of property tax bills
54:4-66 - When calendar year taxes payable, delinquent
54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formulas
54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures
54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year
54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year
54:4-66.5 - Regulations, forms, procedures
54:4-67 - Discount for prepayment; interest for delinquency
54:4-67.1 - Accounts of unpaid properties deemed delinquent
54:4-68 - Tax payable earlier in certain cases; basis
54:4-69 - Discount; excess refunded; deficiency collected
54:4-69.1 - Payment of taxes by mortgagee
54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment
54:4-70 - Acceptance of orders issued by school board as tax payments
54:4-71 - Payments entered in duplicate; cash book; mechanical recordation
54:4-72 - Collector's office; when open
54:4-73 - Collector's monthly report; payments to municipal treasurer
54:4-74 - Payment of State and county taxes by municipality
54:4-75 - Payment by municipality of school moneys to board secretary or treasurer
54:4-76 - State, county and school taxes; payment by municipality; municipality may borrow
54:4-77 - State taxes; payment by county
54:4-78 - Enforcement of payment of personal taxes
54:4-79 - Arrest and imprisonment for nonpayment of personal taxes
54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector
54:4-81 - Certificate of commitment; certificate of release
54:4-82 - Hearing on debtor's ability to pay
54:4-83 - Limit to imprisonment for dog tax
54:4-84 - Advertisement and sale of personal property for taxes
54:4-85 - Collector's fees
54:4-86 - Further action to collect tax due; collector of arrears; bond
54:4-87 - Collectors of arrears; powers and duties
54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable
54:4-90 - Sale of timber on unimproved, untenanted and other land
54:4-91 - Collector's annual statement of receipts
54:4-91.1 - Collector's list of delinquent taxes believed not collectible
54:4-91.2 - Release of collector; cancellation of uncollectible taxes
54:4-91.3 - Effective date
54:4-95 - List of delinquents published; cost charged
54:4-96 - Taxes exceeding value of realty; adjustment and settlement
54:4-97 - Settlement of unpaid taxes by city when lien is questioned
54:4-98 - Action when payment is made; cancellation of record
54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected
54:4-100 - Principal sum not to be abated unless market value exceeded
54:4-101 - Payment required in sixty days
54:4-102 - Rules and regulations
54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
54:4-105 - Remissions credited on second half of taxes
54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected
54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation
54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest
54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
54:4-110 - "Municipal charges" defined
54:4-111 - Other rights unimpaired
54:4-112 - Conditions precedent to compromise settlement
54:4-113 - Other laws unaffected
54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
54:4-115 - Method of procedure by municipality
54:4-116 - Acceptance of deed by municipality
54:4-117 - When settlement prohibited
54:4-118 - Not to be at variance with law
54:4-119 - Owner to pay all expenses
54:4-120 - "Municipal charges" defined
54:4-121 - Other laws unaffected
54:4-121.1 - Poll tax, cancellation of
54:4-122 - May compromise, adjust or cancel cemetery assessments
54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act
54:4-122.2 - Definitions
54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
54:4-122.4 - Bond of municipal collector; conditions
54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board
54:4-122.6 - System of internal checks in lieu of minimum penalties
54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations
54:4-122.10 - Office deemed vacant on collector's failure to give bond
54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing
54:4-122.12 - Findings and order of State Board on release from bond
54:4-122.13 - Rules and regulations
54:4-122.14 - Application of Act
54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
54:4-125 - Fees not to be allowed to receiver or counsel
54:4-126 - Expenses in connection with operation of property; payment
54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act
54:4-128 - Facts to be established; verification of complaint, effect
54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
54:4-132 - Remedy as cumulative
54:4-133 - Exceptions to application of Act
54:4-134 - Application of refund to delinquency
54:4-135 - Construction of act
54:4-136 - Application of act
State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-4
54:4-1 - Property subject to taxation
54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
54:4-1.2 - Short title
54:4-1.3 - Legislative findings and determinations
54:4-1.4 - Definitions
54:4-1.5 - Manufactured homes subject to taxation as real property
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 delin
54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
54:4-1.8 - Trailers; inapplicability of act
54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party
54:4-1.11 - Procedures for administration of tax
54:4-1.12 - Storage tank deemed real property
54:4-1.13 - Short title
54:4-1.14 - Findings, declarations
54:4-1.15 - Definitions
54:4-1.16 - Schedule for reducing assessment
54:4-1.17 - Construction of 1997 utility tax act
54:4-1.18 - Definitions relative to taxation of recreational vehicles
54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles
54:4-1.20 - Outdoor advertising sign, structure deemed real property
54:4-2 - Taxation of property of corporations
54:4-2.2a - State property defined
54:4-2.2b - State property; assessment and subjection to in lieu tax payment
54:4-2.2c - Statements of taxable value
54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director
54:4-2.2e - State's liability for in lieu tax payments; computation; limitations
54:4-2.2e1 - Adjustments to in lieu of tax payment
54:4-2.2f - Certification of amount of liability
54:4-2.2g - Annual appropriation; inclusion in budget
54:4-2.2h - Anticipation by municipalities in preparation of annual budget
54:4-2.2i - Payment; dates
54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
54:4-2.2k - Rules and regulations; access to facts and information
54:4-2.3 - Exempt property leased to person whose property is not exempt
54:4-2.4 - Leasehold less than calendar year; proportionate assessment
54:4-2.5 - Added Assessment Lists
54:4-2.6 - Collection of taxes on leasehold estate
54:4-2.7 - Appeal
54:4-2.8 - Lien upon leasehold estate
54:4-2.9 - Proportionate cancellation on termination of leasehold estate
54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
54:4-2.11 - Leasehold estates existing October 1, 1949
54:4-2.12 - Application of act
54:4-2.13 - Effective date
54:4-2.25 - Standard of value for assessment of real property; taxable value
54:4-2.26 - Percentage level of taxable value; limits
54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
54:4-2.31 - Personal property classifications; rules and regulations
54:4-2.32 - Partial invalidity
54:4-2.33 - Repeals
54:4-2.34 - Applicability of act
54:4-2.35 - Intention of legislature
54:4-2.37 - Time of performance
54:4-2.38 - Time of performance
54:4-2.39 - Return of tangible personal property used in business
54:4-2.40 - Failure to file return; penalty
54:4-2.41 - Use of returns; destruction
54:4-2.42 - Confidential nature of returns
54:4-2.43 - Co-operation and assistance of assessors and public officials
54:4-2.44 - Standard of value; assessment
54:4-2.46 - Time of determining true value; assessment date
54:4-2.47 - Taxable value of tangible personal property; computation
54:4-2.48 - Return of taxable personal property; filing; review, audit and determination
54:4-2.49 - Failure to file return; penalty
54:4-2.49a - No first year payment
54:4-2.50 - Rules and regulations
54:4-2.51 - Partial invalidity
54:4-2.53 - Application of act
54:4-3.3 - Exemption of public property; Morris Canal and Banking Company property
54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition
54:4-3.3b - Date of commencement of exemption
54:4-3.3c - Acquisition defined
54:4-3.3d - Liability of state for taxes after acquisition
54:4-3.3e - Jurisdiction over dispute
54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission
54:4-3.6 - Tax exempt property
54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
54:4-3.6b - Continuation on transfer from one to another nonprofit organization
54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
54:4-3.6d - Lease of tax exempt property
54:4-3.6e - Leased school district property
54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects
54:4-3.6g - Payment of net rents, revenues to city, independent audits
54:4-3.6h - Powers, rights, privileges exercised by city
54:4-3.6i - Terms defined
54:4-3.7 - Charitable institution tax exemption
54:4-3.9 - Exemption of burial grounds and vaults
54:4-3.10 - Property of firefighters' association, exemption from taxation
54:4-3.11 - Exemption of franchises; railroad and canal property
54:4-3.13 - Exemption of property of public fire patrol or salvage corps
54:4-3.15 - Exemption of property used by crippled soldiers
54:4-3.18 - Exemption of turnpikes
54:4-3.19 - Exemption of metals in transit
54:4-3.20 - Exemption of personal property in storage
54:4-3.21 - Exemption of motor vehicles
54:4-3.24 - Exemption of property of certain young people's associations; limitation
54:4-3.26 - Exemption of certain property of fraternal organizations
54:4-3.26a - Exemption of property of fraternal organizations; date of application
54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations
54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance
54:4-3.29 - Veterans' loans, exemption from taxation
54:4-3.30 - Disabled veteran's exemption
54:4-3.31 - Filing of claim
54:4-3.32 - Return of certain taxes collected on exempt property
54:4-3.33 - "Dwelling house" defined
54:4-3.33a - Active service in time of war defined
54:4-3.34 - "Total blindness" defined
54:4-3.35 - Exemption for residences of district supervisors of religious organizations
54:4-3.48 - Exemption of blast or radiation fallout shelters
54:4-3.49 - Definition
54:4-3.50 - Application for exemption
54:4-3.51 - Continuance of exemption
54:4-3.52 - Historic sites; conditions; tax exemption; fee
54:4-3.53 - Certification of historic sites
54:4-3.54 - Cancellation of certification; issuance of new certification
54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property
54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes
54:4-3.54b - Certification of building as historic site; conditions; rules, regulations
54:4-3.54c - Cancellation of certification, notification
54:4-3.55 - Pleasure boats
54:4-3.56 - Equipment for abating or preventing pollution; exemption
54:4-3.57 - Certification of air pollution abatement facility
54:4-3.58 - Revocation of pollution abatement certificate
54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system
54:4-3.60 - Definition
54:4-3.61 - Application for exemption
54:4-3.62 - Continuance of exemption
54:4-3.63 - Legislative findings and declaration
54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
54:4-3.65 - Application; filing; contents
54:4-3.66 - Certification; procedure; qualifications
54:4-3.67 - Annual certification of qualification
54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption
54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes
54:4-3.70 - Administrative rules
54:4-3.71 - Severability
54:4-3.79 - Standards and guidelines; rules and regulations
54:4-3.113 - Definitions
54:4-3.113a - Definitions relative to certain renewable energy systems
54:4-3.113b - Property certified as renewable energy system exempt from taxation
54:4-3.113c - Requirements for certification by local enforcing agency
54:4-3.113d - Certification by local enforcing agency
54:4-3.113e - Revocation of certificate
54:4-3.113f - Review for aggrieved persons
54:4-3.113g - Rules, regulations
54:4-3.114 - Certified solar energy system
54:4-3.115 - Certification; application; inspection of premises
54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption
54:4-3.117 - Revocation; grounds
54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation
54:4-3.119 - Amount of exemption; determination
54:4-3.120 - Rules and regulations
54:4-3.130 - Definitions
54:4-3.131 - Certified automatic fire suppression system; tax exemption
54:4-3.132 - Certification; application; inspection
54:4-3.133 - Certificate; issuance; contents; commencement of exemption
54:4-3.134 - Revocation
54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
54:4-3.136 - Amount of exemption from assessed valuation
54:4-3.137 - Rules and regulations
54:4-3.138 - Tax exemption
54:4-3.139 - Findings, determinations
54:4-3.140 - Definitions
54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement
54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project
54:4-3.144 - Application procedure for tax abatement
54:4-3.145 - Financial agreement; payments in lieu of taxes
54:4-3.146 - Annual administration fee payable by owner to municipality
54:4-3.147 - Payments to be made quarterly, failure to pay; penalty
54:4-3.148 - Liability of owner for real property taxes on land
54:4-3.149 - No abatement granted for properties on which taxes are delinquent
54:4-3.151 - Findings, declarations relative to contaminated real property
54:4-3.152 - Definitions
54:4-3.154 - Ordinance providing for tax exemptions
54:4-3.156 - Financial agreement evidencing approved exemption
54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation
54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
54:4-3.161 - Tenant rebate to medical dental practice, administration
54:4-4 - Certain municipal land extending into another county
54:4-4.4 - Initial, further statements
54:4-5a - Remission of county taxes
54:4-5b - County institution; defined
54:4-6 - County tax rebate
54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
54:4-6.2 - Short title
54:4-6.3 - Definitions relative to tenants property tax rebates
54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property
54:4-6.5 - Computation of amount of property tax reduction
54:4-6.6 - Computation of property tax rebate
54:4-6.7 - Payment of property tax rebate, credit
54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate
54:4-6.10 - Regulations
54:4-6.11 - Double damages
54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
54:4-6.13 - Severability
54:4-7 - Deductions for slaughter of condemned cattle
54:4-8 - Deductions made by tax collector; resolution
54:4-8.10 - Definitions
54:4-8.11 - Veteran's tax deduction
54:4-8.12 - Application for tax deduction
54:4-8.13 - Filing of application with assessor
54:4-8.15 - Facts essential to support claim for deduction
54:4-8.16 - Continuance of deductions
54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements
54:4-8.18 - Continuance to deduction right; change in status
54:4-8.19 - Rules and regulations; forms
54:4-8.20 - Administration of oaths
54:4-8.21 - Appeals
54:4-8.22 - Repeal
54:4-8.23 - Application of act
54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
54:4-8.40 - Definitions
54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
54:4-8.41a - Surviving spouse over 55; entitlement of deduction
54:4-8.42 - Written application for deduction; inquiry into right
54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
54:4-8.44 - Facts essential to support claims for deduction
54:4-8.44a - Filing for tax deduction
54:4-8.45 - Continuance of deduction right; change in status
54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
54:4-8.48 - Administration of oaths
54:4-8.49 - Appeals
54:4-8.50 - Repeal
54:4-8.51 - Application of act
54:4-8.52 - Certification of tax deductions to director
54:4-8.53 - Inspection of records
54:4-8.53a - Reimbursement to taxing district relative to deductions
54:4-8.54 - Inclusion of deductions in abstract of ratables for county
54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder
54:4-8.56 - Regulations
54:4-8.57 - Short title
54:4-8.58 - Definitions relative to homestead credit act
54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after
54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions
54:4-8.61 - Rebates for property taxes and rent
54:4-8.63 - Rebates, credits, distribution, payment
54:4-8.64 - Property tax delinquency; withholding of rebates, credits
54:4-8.65 - Rebates, credits not subject to legal process; exceptions
54:4-8.66 - Appeal to tax court from director's determination of amount
54:4-8.66a - Misrepresentation, penalty
54:4-8.66c - Recovery of erroneous or misrepresented rebates or credits, procedures
54:4-8.66d - Rules, regulations
54:4-8.66e - Administrative costs appropriated annually
54:4-8.67 - Definitions relative to homestead property tax reimbursement
54:4-8.68 - Income eligibility limits, adjustment
54:4-8.69 - Annual reimbursement entitlement
54:4-8.70 - Filing of application for homestead property tax reimbursement
54:4-8.71 - Payments mailed
54:4-8.72 - Proportionate shares, forms of ownership
54:4-8.74 - Determination of base year
54:4-8.75 - Violations, penalties
54:4-8.76 - Short title
54:4-8.77 - Findings, declarations relative to regionalization of certain local government services
54:4-8.78 - Definitions relative to regionalization of certain local government services
54:4-8.79 - Application for State aid to reduce property taxes; REAP formula
54:4-8.80 - Regional Efficiency Aid Program
54:4-8.81 - Rules for REAP aid to tenants
54:4-8.82 - Limitation on amount of deductions
54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
54:4-10 - Guardians and representatives; assessments in name of; estates
54:4-12 - Assessor; duties; ascertain persons and property taxable
54:4-13 - Refusal of person to be sworn or answer; penalty
54:4-16 - Assessor empowered to examine under oath
54:4-17 - Oath; form and content
54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax
54:4-23 - Assessment of real property; conditions for reassessment
54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
54:4-23.1 - Short title
54:4-23.2 - Value of land actively devoted to agricultural or horticultural use
54:4-23.3 - Agricultural use of land
54:4-23.3a - Application; review for compliance
54:4-23.3b - Disqualification
54:4-23.3c - Land use for taxation purposes
54:4-23.4 - Land deemed in horticultural use
54:4-23.5 - Land deemed actively devoted to agricultural or horticultural use
54:4-23.6 - Qualifications for valuation, assessment, taxation
54:4-23.7 - Considerations of assessor in valuing land
54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
54:4-23.7b - Provision of plan with application
54:4-23.8 - Determination of amount of rollback taxes
54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
54:4-23.13a - Application deemed timely made
54:4-23.14 - Application form; contents
54:4-23.15 - Continuance of valuation, assessment and taxation under act
54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
54:4-23.16 - Separation or split off of part of land
54:4-23.18 - Location of contiguous land in more than one taxing district
54:4-23.19 - Tax list and duplicate; factual details
54:4-23.20 - State farmland evaluation advisory committee
54:4-23.21 - Rules and regulations; forms
54:4-23.22 - Partial invalidity
54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment
54:4-24 - Assessor's list; form and content
54:4-25 - Tract lying between two districts; how assessed
54:4-26 - Assessor to follow forms and methods prescribed by director
54:4-27 - Exempt property listed separately
54:4-28 - Assessments by block system and house number
54:4-29 - Purchaser of realty may present deed to assessor for certificate
54:4-30 - Duty of county recording officer where deed not certified
54:4-31 - Abstract of deed mailed to assessor
54:4-32 - Fee; refusal of deed for lack of address
54:4-33 - Taxation of mortgaged property
54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
54:4-35 - Period for assessing; assessor's duplicate
54:4-35.1 - Material depreciation of structure between October 1 and January 1; determination of value
54:4-36 - Assessor's affidavit; form and content
54:4-36.1 - Statement of estimated total amount of approved tax deductions
54:4-37 - Penalty for failure to file duplicate; removal of assessor
54:4-38 - Public inspection of assessment list; notice; advertisement
54:4-38.1 - Notice of current assessment, preceding year's taxes, and changed assessments
54:4-39 - Amount appropriated for schools; notification by state comptroller
54:4-40 - Amount required by general tax for state purposes; notification
54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts
54:4-42 - Tax requirements certified to county tax board
54:4-43 - Judgment executions added to tax requirements; duty of county board
54:4-44 - Inclusion in next levy in certain cases
54:4-45 - Certified statement of amount of moneys appropriated for school purposes
54:4-46 - Tax lists and duplicates revised by county board
54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation
54:4-47 - Revision and equalization; functions of county board
54:4-48 - Changes entered; amount of total tax fixed
54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits
54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable
54:4-50 - Reductions in assessments after rate fixed; additional payments; determination
54:4-51 - Excess payment; crediting and application
54:4-52.1 - Effective date
54:4-53 - Clerical errors; adjustment in following year
54:4-54 - Correction of errors; assessment against or payment on wrong property; refund
54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record
54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty
54:4-56 - Taxes on property sold; apportionment; lien unaffected
54:4-57 - Taxes on federal property; payment by municipality deferred until collected
54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality
54:4-59 - Court to amend and fix amount due
54:4-60 - Lien; court may make proper levy
54:4-61 - When assessment not to be set aside
54:4-62 - Amendment of assessment; grounds; computation
54:4-63.1 - "Completed" defined
54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
54:4-63.4 - Forms and methods prescribed by State Tax Commissioner
54:4-63.5 - Filing, examination, correction and delivery to collectors
54:4-63.6 - Entry of added assessments; extension of tax
54:4-63.7 - Tax bills for added taxes
54:4-63.8 - Time of payment and delinquency
54:4-63.9 - Collection and accounting for taxes
54:4-63.10 - Payments by municipality to county
54:4-63.11 - Appeals from added assessments
54:4-63.11a - Extension for hearing of appeal for added assessments
54:4-63.12 - Power of county board of taxation to assess omitted property
54:4-63.13 - Complaints of omitted property; procedure
54:4-63.14 - Summary hearing; judgment
54:4-63.15 - Assessment of omitted property
54:4-63.16 - Omitted assessment list and listing of assessments
54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
54:4-63.18 - Entry of omitted assessments; extension
54:4-63.19 - Duties of collector; taxpayer put upon notice
54:4-63.20 - Time for payment of taxes; delinquent taxes; lien
54:4-63.21 - Collection of taxes and accounting
54:4-63.22 - Payments by municipalities to counties
54:4-63.23 - Review of judgment of county board of taxation
54:4-63.24 - Application of act
54:4-63.25 - Effective date
54:4-63.26 - Exempt property which ceases to be exempt
54:4-63.27 - Valuation of property previously exempt
54:4-63.28 - Time when exemption ceased as affecting time of assessment
54:4-63.29 - Law applicable to property which ceases to be exempt
54:4-63.30 - Effective date
54:4-63.31 - Assessment of omitted property; determination of taxable value
54:4-63.32 - Assessor's omitted list; filing; public record
54:4-63.33 - Listing names and properties; forms and methods
54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
54:4-63.35 - Notice to owner of omitted tax assessment
54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice
54:4-63.37 - Payment of taxes; collection and accounting
54:4-63.38 - Payments by municipality to county
54:4-63.39 - Appeals to county board of taxation from omitted assessments
54:4-63.39a - Extension for hearing of appeal for omitted assessments
54:4-63.40 - Application of act
54:4-64 - Delivery of tax bills
54:4-64a - Complete tax bill, computation of first and second installments
54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry
54:4-65 - Form and content of property tax bills
54:4-66 - When calendar year taxes payable, delinquent
54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formulas
54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures
54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year
54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year
54:4-66.5 - Regulations, forms, procedures
54:4-67 - Discount for prepayment; interest for delinquency
54:4-67.1 - Accounts of unpaid properties deemed delinquent
54:4-68 - Tax payable earlier in certain cases; basis
54:4-69 - Discount; excess refunded; deficiency collected
54:4-69.1 - Payment of taxes by mortgagee
54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment
54:4-70 - Acceptance of orders issued by school board as tax payments
54:4-71 - Payments entered in duplicate; cash book; mechanical recordation
54:4-72 - Collector's office; when open
54:4-73 - Collector's monthly report; payments to municipal treasurer
54:4-74 - Payment of State and county taxes by municipality
54:4-75 - Payment by municipality of school moneys to board secretary or treasurer
54:4-76 - State, county and school taxes; payment by municipality; municipality may borrow
54:4-77 - State taxes; payment by county
54:4-78 - Enforcement of payment of personal taxes
54:4-79 - Arrest and imprisonment for nonpayment of personal taxes
54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector
54:4-81 - Certificate of commitment; certificate of release
54:4-82 - Hearing on debtor's ability to pay
54:4-83 - Limit to imprisonment for dog tax
54:4-84 - Advertisement and sale of personal property for taxes
54:4-85 - Collector's fees
54:4-86 - Further action to collect tax due; collector of arrears; bond
54:4-87 - Collectors of arrears; powers and duties
54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable
54:4-90 - Sale of timber on unimproved, untenanted and other land
54:4-91 - Collector's annual statement of receipts
54:4-91.1 - Collector's list of delinquent taxes believed not collectible
54:4-91.2 - Release of collector; cancellation of uncollectible taxes
54:4-91.3 - Effective date
54:4-95 - List of delinquents published; cost charged
54:4-96 - Taxes exceeding value of realty; adjustment and settlement
54:4-97 - Settlement of unpaid taxes by city when lien is questioned
54:4-98 - Action when payment is made; cancellation of record
54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected
54:4-100 - Principal sum not to be abated unless market value exceeded
54:4-101 - Payment required in sixty days
54:4-102 - Rules and regulations
54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
54:4-105 - Remissions credited on second half of taxes
54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected
54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation
54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest
54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
54:4-110 - "Municipal charges" defined
54:4-111 - Other rights unimpaired
54:4-112 - Conditions precedent to compromise settlement
54:4-113 - Other laws unaffected
54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
54:4-115 - Method of procedure by municipality
54:4-116 - Acceptance of deed by municipality
54:4-117 - When settlement prohibited
54:4-118 - Not to be at variance with law
54:4-119 - Owner to pay all expenses
54:4-120 - "Municipal charges" defined
54:4-121 - Other laws unaffected
54:4-121.1 - Poll tax, cancellation of
54:4-122 - May compromise, adjust or cancel cemetery assessments
54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act
54:4-122.2 - Definitions
54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
54:4-122.4 - Bond of municipal collector; conditions
54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board
54:4-122.6 - System of internal checks in lieu of minimum penalties
54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations
54:4-122.10 - Office deemed vacant on collector's failure to give bond
54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing
54:4-122.12 - Findings and order of State Board on release from bond
54:4-122.13 - Rules and regulations
54:4-122.14 - Application of Act
54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
54:4-125 - Fees not to be allowed to receiver or counsel
54:4-126 - Expenses in connection with operation of property; payment
54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act
54:4-128 - Facts to be established; verification of complaint, effect
54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
54:4-132 - Remedy as cumulative
54:4-133 - Exceptions to application of Act
54:4-134 - Application of refund to delinquency
54:4-135 - Construction of act
54:4-136 - Application of act
State Codes and Statutes
Statutes >
New-jersey >
Title-54 >
Section-54-454:4-1 - Property subject to taxation54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property54:4-1.2 - Short title54:4-1.3 - Legislative findings and determinations54:4-1.4 - Definitions54:4-1.5 - Manufactured homes subject to taxation as real property54:4-1.6 - 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 delin54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale54:4-1.8 - Trailers; inapplicability of act54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party54:4-1.11 - Procedures for administration of tax54:4-1.12 - Storage tank deemed real property 54:4-1.13 - Short title 54:4-1.14 - Findings, declarations 54:4-1.15 - Definitions 54:4-1.16 - Schedule for reducing assessment 54:4-1.17 - Construction of 1997 utility tax act54:4-1.18 - Definitions relative to taxation of recreational vehicles54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles54:4-1.20 - Outdoor advertising sign, structure deemed real property54:4-2 - Taxation of property of corporations54:4-2.2a - State property defined54:4-2.2b - State property; assessment and subjection to in lieu tax payment54:4-2.2c - Statements of taxable value54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director54:4-2.2e - State's liability for in lieu tax payments; computation; limitations54:4-2.2e1 - Adjustments to in lieu of tax payment 54:4-2.2f - Certification of amount of liability54:4-2.2g - Annual appropriation; inclusion in budget54:4-2.2h - Anticipation by municipalities in preparation of annual budget54:4-2.2i - Payment; dates 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments54:4-2.2k - Rules and regulations; access to facts and information54:4-2.3 - Exempt property leased to person whose property is not exempt54:4-2.4 - Leasehold less than calendar year; proportionate assessment54:4-2.5 - Added Assessment Lists54:4-2.6 - Collection of taxes on leasehold estate54:4-2.7 - Appeal54:4-2.8 - Lien upon leasehold estate54:4-2.9 - Proportionate cancellation on termination of leasehold estate54:4-2.10 - Anticipation of taxes to be collected from leasehold estates54:4-2.11 - Leasehold estates existing October 1, 194954:4-2.12 - Application of act54:4-2.13 - Effective date54:4-2.25 - Standard of value for assessment of real property; taxable value54:4-2.26 - Percentage level of taxable value; limits54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish54:4-2.31 - Personal property classifications; rules and regulations54:4-2.32 - Partial invalidity54:4-2.33 - Repeals54:4-2.34 - Applicability of act54:4-2.35 - Intention of legislature54:4-2.37 - Time of performance54:4-2.38 - Time of performance54:4-2.39 - Return of tangible personal property used in business54:4-2.40 - Failure to file return; penalty54:4-2.41 - Use of returns; destruction54:4-2.42 - Confidential nature of returns54:4-2.43 - Co-operation and assistance of assessors and public officials54:4-2.44 - Standard of value; assessment54:4-2.46 - Time of determining true value; assessment date54:4-2.47 - Taxable value of tangible personal property; computation54:4-2.48 - Return of taxable personal property; filing; review, audit and determination54:4-2.49 - Failure to file return; penalty54:4-2.49a - No first year payment54:4-2.50 - Rules and regulations54:4-2.51 - Partial invalidity54:4-2.53 - Application of act54:4-3.3 - Exemption of public property; Morris Canal and Banking Company property54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition54:4-3.3b - Date of commencement of exemption54:4-3.3c - Acquisition defined54:4-3.3d - Liability of state for taxes after acquisition54:4-3.3e - Jurisdiction over dispute54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission54:4-3.6 - Tax exempt property54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio54:4-3.6b - Continuation on transfer from one to another nonprofit organization54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality54:4-3.6d - Lease of tax exempt property54:4-3.6e - Leased school district property54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects54:4-3.6g - Payment of net rents, revenues to city, independent audits54:4-3.6h - Powers, rights, privileges exercised by city54:4-3.6i - Terms defined54:4-3.7 - Charitable institution tax exemption54:4-3.9 - Exemption of burial grounds and vaults54:4-3.10 - Property of firefighters' association, exemption from taxation54:4-3.11 - Exemption of franchises; railroad and canal property54:4-3.13 - Exemption of property of public fire patrol or salvage corps54:4-3.15 - Exemption of property used by crippled soldiers54:4-3.18 - Exemption of turnpikes54:4-3.19 - Exemption of metals in transit54:4-3.20 - Exemption of personal property in storage54:4-3.21 - Exemption of motor vehicles54:4-3.24 - Exemption of property of certain young people's associations; limitation54:4-3.26 - Exemption of certain property of fraternal organizations54:4-3.26a - Exemption of property of fraternal organizations; date of application54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance54:4-3.29 - Veterans' loans, exemption from taxation54:4-3.30 - Disabled veteran's exemption54:4-3.31 - Filing of claim54:4-3.32 - Return of certain taxes collected on exempt property54:4-3.33 - "Dwelling house" defined54:4-3.33a - Active service in time of war defined54:4-3.34 - "Total blindness" defined54:4-3.35 - Exemption for residences of district supervisors of religious organizations54:4-3.48 - Exemption of blast or radiation fallout shelters54:4-3.49 - Definition54:4-3.50 - Application for exemption54:4-3.51 - Continuance of exemption54:4-3.52 - Historic sites; conditions; tax exemption; fee54:4-3.53 - Certification of historic sites54:4-3.54 - Cancellation of certification; issuance of new certification54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes54:4-3.54b - Certification of building as historic site; conditions; rules, regulations54:4-3.54c - Cancellation of certification, notification54:4-3.55 - Pleasure boats54:4-3.56 - Equipment for abating or preventing pollution; exemption54:4-3.57 - Certification of air pollution abatement facility54:4-3.58 - Revocation of pollution abatement certificate54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system54:4-3.60 - Definition54:4-3.61 - Application for exemption54:4-3.62 - Continuance of exemption54:4-3.63 - Legislative findings and declaration54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification54:4-3.65 - Application; filing; contents54:4-3.66 - Certification; procedure; qualifications54:4-3.67 - Annual certification of qualification54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes54:4-3.70 - Administrative rules54:4-3.71 - Severability54:4-3.79 - Standards and guidelines; rules and regulations54:4-3.113 - Definitions54:4-3.113a - Definitions relative to certain renewable energy systems54:4-3.113b - Property certified as renewable energy system exempt from taxation54:4-3.113c - Requirements for certification by local enforcing agency54:4-3.113d - Certification by local enforcing agency54:4-3.113e - Revocation of certificate54:4-3.113f - Review for aggrieved persons54:4-3.113g - Rules, regulations54:4-3.114 - Certified solar energy system54:4-3.115 - Certification; application; inspection of premises54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption54:4-3.117 - Revocation; grounds54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation54:4-3.119 - Amount of exemption; determination54:4-3.120 - Rules and regulations54:4-3.130 - Definitions54:4-3.131 - Certified automatic fire suppression system; tax exemption54:4-3.132 - Certification; application; inspection54:4-3.133 - Certificate; issuance; contents; commencement of exemption54:4-3.134 - Revocation54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor54:4-3.136 - Amount of exemption from assessed valuation54:4-3.137 - Rules and regulations54:4-3.138 - Tax exemption54:4-3.139 - Findings, determinations 54:4-3.140 - Definitions 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project 54:4-3.144 - Application procedure for tax abatement 54:4-3.145 - Financial agreement; payments in lieu of taxes 54:4-3.146 - Annual administration fee payable by owner to municipality 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty 54:4-3.148 - Liability of owner for real property taxes on land 54:4-3.149 - No abatement granted for properties on which taxes are delinquent 54:4-3.151 - Findings, declarations relative to contaminated real property54:4-3.152 - Definitions54:4-3.154 - Ordinance providing for tax exemptions54:4-3.156 - Financial agreement evidencing approved exemption54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones54:4-3.161 - Tenant rebate to medical dental practice, administration54:4-4 - Certain municipal land extending into another county54:4-4.4 - Initial, further statements54:4-5a - Remission of county taxes54:4-5b - County institution; defined54:4-6 - County tax rebate54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes54:4-6.2 - Short title54:4-6.3 - Definitions relative to tenants property tax rebates54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property54:4-6.5 - Computation of amount of property tax reduction54:4-6.6 - Computation of property tax rebate54:4-6.7 - Payment of property tax rebate, credit54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate54:4-6.10 - Regulations54:4-6.11 - Double damages54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction54:4-6.13 - Severability54:4-7 - Deductions for slaughter of condemned cattle54:4-8 - Deductions made by tax collector; resolution54:4-8.10 - Definitions54:4-8.11 - Veteran's tax deduction54:4-8.12 - Application for tax deduction54:4-8.13 - Filing of application with assessor54:4-8.15 - Facts essential to support claim for deduction 54:4-8.16 - Continuance of deductions54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements54:4-8.18 - Continuance to deduction right; change in status 54:4-8.19 - Rules and regulations; forms54:4-8.20 - Administration of oaths54:4-8.21 - Appeals54:4-8.22 - Repeal54:4-8.23 - Application of act54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions54:4-8.40 - Definitions 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount 54:4-8.41a - Surviving spouse over 55; entitlement of deduction54:4-8.42 - Written application for deduction; inquiry into right54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund54:4-8.44 - Facts essential to support claims for deduction 54:4-8.44a - Filing for tax deduction54:4-8.45 - Continuance of deduction right; change in status54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths54:4-8.48 - Administration of oaths54:4-8.49 - Appeals54:4-8.50 - Repeal54:4-8.51 - Application of act54:4-8.52 - Certification of tax deductions to director54:4-8.53 - Inspection of records54:4-8.53a - Reimbursement to taxing district relative to deductions54:4-8.54 - Inclusion of deductions in abstract of ratables for county54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder 54:4-8.56 - Regulations 54:4-8.57 - Short title54:4-8.58 - Definitions relative to homestead credit act54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions54:4-8.61 - Rebates for property taxes and rent54:4-8.63 - Rebates, credits, distribution, payment54:4-8.64 - Property tax delinquency; withholding of rebates, credits54:4-8.65 - Rebates, credits not subject to legal process; exceptions54:4-8.66 - Appeal to tax court from director's determination of amount54:4-8.66a - Misrepresentation, penalty54:4-8.66c - Recovery of erroneous or misrepresented rebates or credits, procedures54:4-8.66d - Rules, regulations54:4-8.66e - Administrative costs appropriated annually54:4-8.67 - Definitions relative to homestead property tax reimbursement54:4-8.68 - Income eligibility limits, adjustment54:4-8.69 - Annual reimbursement entitlement54:4-8.70 - Filing of application for homestead property tax reimbursement54:4-8.71 - Payments mailed54:4-8.72 - Proportionate shares, forms of ownership54:4-8.74 - Determination of base year54:4-8.75 - Violations, penalties54:4-8.76 - Short title54:4-8.77 - Findings, declarations relative to regionalization of certain local government services54:4-8.78 - Definitions relative to regionalization of certain local government services54:4-8.79 - Application for State aid to reduce property taxes; REAP formula54:4-8.80 - Regional Efficiency Aid Program54:4-8.81 - Rules for REAP aid to tenants54:4-8.82 - Limitation on amount of deductions54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed54:4-10 - Guardians and representatives; assessments in name of; estates54:4-12 - Assessor; duties; ascertain persons and property taxable54:4-13 - Refusal of person to be sworn or answer; penalty54:4-16 - Assessor empowered to examine under oath 54:4-17 - Oath; form and content54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax54:4-23 - Assessment of real property; conditions for reassessment54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time54:4-23.1 - Short title54:4-23.2 - Value of land actively devoted to agricultural or horticultural use54:4-23.3 - Agricultural use of land54:4-23.3a - Application; review for compliance54:4-23.3b - Disqualification54:4-23.3c - Land use for taxation purposes54:4-23.4 - Land deemed in horticultural use54:4-23.5 - Land deemed actively devoted to agricultural or horticultural use54:4-23.6 - Qualifications for valuation, assessment, taxation54:4-23.7 - Considerations of assessor in valuing land54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b54:4-23.7b - Provision of plan with application54:4-23.8 - Determination of amount of rollback taxes54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation54:4-23.13a - Application deemed timely made54:4-23.14 - Application form; contents54:4-23.15 - Continuance of valuation, assessment and taxation under act54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement54:4-23.16 - Separation or split off of part of land54:4-23.18 - Location of contiguous land in more than one taxing district54:4-23.19 - Tax list and duplicate; factual details54:4-23.20 - State farmland evaluation advisory committee54:4-23.21 - Rules and regulations; forms54:4-23.22 - Partial invalidity54:4-23.23 - Applicability to tax year 1965 and subsequent tax years54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment54:4-24 - Assessor's list; form and content54:4-25 - Tract lying between two districts; how assessed54:4-26 - Assessor to follow forms and methods prescribed by director54:4-27 - Exempt property listed separately54:4-28 - Assessments by block system and house number54:4-29 - Purchaser of realty may present deed to assessor for certificate54:4-30 - Duty of county recording officer where deed not certified54:4-31 - Abstract of deed mailed to assessor54:4-32 - Fee; refusal of deed for lack of address54:4-33 - Taxation of mortgaged property54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment54:4-35 - Period for assessing; assessor's duplicate54:4-35.1 - Material depreciation of structure between October 1 and January 1; determination of value54:4-36 - Assessor's affidavit; form and content54:4-36.1 - Statement of estimated total amount of approved tax deductions54:4-37 - Penalty for failure to file duplicate; removal of assessor54:4-38 - Public inspection of assessment list; notice; advertisement54:4-38.1 - Notice of current assessment, preceding year's taxes, and changed assessments 54:4-39 - Amount appropriated for schools; notification by state comptroller54:4-40 - Amount required by general tax for state purposes; notification54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts54:4-42 - Tax requirements certified to county tax board 54:4-43 - Judgment executions added to tax requirements; duty of county board54:4-44 - Inclusion in next levy in certain cases54:4-45 - Certified statement of amount of moneys appropriated for school purposes 54:4-46 - Tax lists and duplicates revised by county board54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation54:4-47 - Revision and equalization; functions of county board54:4-48 - Changes entered; amount of total tax fixed54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable54:4-50 - Reductions in assessments after rate fixed; additional payments; determination54:4-51 - Excess payment; crediting and application54:4-52.1 - Effective date54:4-53 - Clerical errors; adjustment in following year54:4-54 - Correction of errors; assessment against or payment on wrong property; refund54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty54:4-56 - Taxes on property sold; apportionment; lien unaffected54:4-57 - Taxes on federal property; payment by municipality deferred until collected54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality54:4-59 - Court to amend and fix amount due54:4-60 - Lien; court may make proper levy54:4-61 - When assessment not to be set aside54:4-62 - Amendment of assessment; grounds; computation54:4-63.1 - "Completed" defined54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment54:4-63.4 - Forms and methods prescribed by State Tax Commissioner54:4-63.5 - Filing, examination, correction and delivery to collectors54:4-63.6 - Entry of added assessments; extension of tax54:4-63.7 - Tax bills for added taxes54:4-63.8 - Time of payment and delinquency54:4-63.9 - Collection and accounting for taxes54:4-63.10 - Payments by municipality to county54:4-63.11 - Appeals from added assessments54:4-63.11a - Extension for hearing of appeal for added assessments54:4-63.12 - Power of county board of taxation to assess omitted property54:4-63.13 - Complaints of omitted property; procedure 54:4-63.14 - Summary hearing; judgment54:4-63.15 - Assessment of omitted property54:4-63.16 - Omitted assessment list and listing of assessments54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors54:4-63.18 - Entry of omitted assessments; extension54:4-63.19 - Duties of collector; taxpayer put upon notice54:4-63.20 - Time for payment of taxes; delinquent taxes; lien54:4-63.21 - Collection of taxes and accounting54:4-63.22 - Payments by municipalities to counties54:4-63.23 - Review of judgment of county board of taxation54:4-63.24 - Application of act54:4-63.25 - Effective date54:4-63.26 - Exempt property which ceases to be exempt54:4-63.27 - Valuation of property previously exempt54:4-63.28 - Time when exemption ceased as affecting time of assessment54:4-63.29 - Law applicable to property which ceases to be exempt54:4-63.30 - Effective date54:4-63.31 - Assessment of omitted property; determination of taxable value54:4-63.32 - Assessor's omitted list; filing; public record54:4-63.33 - Listing names and properties; forms and methods54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax54:4-63.35 - Notice to owner of omitted tax assessment54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice54:4-63.37 - Payment of taxes; collection and accounting54:4-63.38 - Payments by municipality to county54:4-63.39 - Appeals to county board of taxation from omitted assessments54:4-63.39a - Extension for hearing of appeal for omitted assessments54:4-63.40 - Application of act54:4-64 - Delivery of tax bills54:4-64a - Complete tax bill, computation of first and second installments 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry54:4-65 - Form and content of property tax bills54:4-66 - When calendar year taxes payable, delinquent54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formulas54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year 54:4-66.5 - Regulations, forms, procedures 54:4-67 - Discount for prepayment; interest for delinquency54:4-67.1 - Accounts of unpaid properties deemed delinquent54:4-68 - Tax payable earlier in certain cases; basis54:4-69 - Discount; excess refunded; deficiency collected54:4-69.1 - Payment of taxes by mortgagee54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment54:4-70 - Acceptance of orders issued by school board as tax payments54:4-71 - Payments entered in duplicate; cash book; mechanical recordation54:4-72 - Collector's office; when open54:4-73 - Collector's monthly report; payments to municipal treasurer54:4-74 - Payment of State and county taxes by municipality54:4-75 - Payment by municipality of school moneys to board secretary or treasurer54:4-76 - State, county and school taxes; payment by municipality; municipality may borrow54:4-77 - State taxes; payment by county54:4-78 - Enforcement of payment of personal taxes54:4-79 - Arrest and imprisonment for nonpayment of personal taxes54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector54:4-81 - Certificate of commitment; certificate of release54:4-82 - Hearing on debtor's ability to pay 54:4-83 - Limit to imprisonment for dog tax54:4-84 - Advertisement and sale of personal property for taxes54:4-85 - Collector's fees54:4-86 - Further action to collect tax due; collector of arrears; bond54:4-87 - Collectors of arrears; powers and duties54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable54:4-90 - Sale of timber on unimproved, untenanted and other land54:4-91 - Collector's annual statement of receipts 54:4-91.1 - Collector's list of delinquent taxes believed not collectible 54:4-91.2 - Release of collector; cancellation of uncollectible taxes54:4-91.3 - Effective date54:4-95 - List of delinquents published; cost charged54:4-96 - Taxes exceeding value of realty; adjustment and settlement54:4-97 - Settlement of unpaid taxes by city when lien is questioned54:4-98 - Action when payment is made; cancellation of record54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected54:4-100 - Principal sum not to be abated unless market value exceeded54:4-101 - Payment required in sixty days54:4-102 - Rules and regulations54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens54:4-105 - Remissions credited on second half of taxes54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase54:4-110 - "Municipal charges" defined54:4-111 - Other rights unimpaired54:4-112 - Conditions precedent to compromise settlement54:4-113 - Other laws unaffected54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges54:4-115 - Method of procedure by municipality54:4-116 - Acceptance of deed by municipality54:4-117 - When settlement prohibited54:4-118 - Not to be at variance with law54:4-119 - Owner to pay all expenses54:4-120 - "Municipal charges" defined54:4-121 - Other laws unaffected54:4-121.1 - Poll tax, cancellation of54:4-122 - May compromise, adjust or cancel cemetery assessments54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act54:4-122.2 - Definitions54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies54:4-122.4 - Bond of municipal collector; conditions54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board54:4-122.6 - System of internal checks in lieu of minimum penalties54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations54:4-122.10 - Office deemed vacant on collector's failure to give bond54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing54:4-122.12 - Findings and order of State Board on release from bond54:4-122.13 - Rules and regulations54:4-122.14 - Application of Act54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income54:4-125 - Fees not to be allowed to receiver or counsel54:4-126 - Expenses in connection with operation of property; payment54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act54:4-128 - Facts to be established; verification of complaint, effect54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income54:4-132 - Remedy as cumulative54:4-133 - Exceptions to application of Act54:4-134 - Application of refund to delinquency54:4-135 - Construction of act54:4-136 - Application of act
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