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New Jersey Statutes, Title: 54, TAXATION

    Chapter 1: State tax department continued; "department" defined

      Section: 54:1-13: Annual report to legislature; recommendations

           The commissioner shall annually report to the legislature, particularly specifying any means, practices or devices used for the evasion of proper taxation, and shall annually submit to the legislature such recommendations as he may find necessary to prevent the evasion of just and equal taxation. He shall, from time to time, report to the legislature any changes he considers should be made either in the laws governing the method of taxation or any change of the rate of tax upon property of any person or corporation, including railroad and canal companies, in order to produce equality of taxation.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:1-13 (if available):



Court decisions that cite this statute: CLICK HERE.