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Title: 54 - TAXATION

Chapter: 3 - County boards of taxation continued

54:3-1: County boards of taxation continued

54:3-2: Taxation board members.

54:3-3: Terms; vacancies

54:3-4: Oath; filing

54:3-5: President of board; election; duties on written memorandum of judgments

54:3-5.1: Annual reports; president of county board of taxation; director of division of taxation

54:3-6: Salaries of board members.

54:3-7: County tax administrator

54:3-7.1: Reference to secretary of county board of taxation to mean and refer to office of county tax administrator

54:3-7.2: Training program

54:3-8: Salaries of administrator, assistants

54:3-9: Tenure

54:3-10: Administrator; removal; charges in writing; notice; trial; appeal

54:3-11: County boards of taxation replace predecessors

54:3-12: Other county and local boards abolished; exception

54:3-13: Secure taxation at taxable value

54:3-14: Petitions of appeal, rules, regulations and procedures; directions; record; transcript

54:3-15: Boards to view assessed properties; meetings

54:3-16: Administrator; responsibility for administrative functions and assessors; rules

54:3-17: Ascertain ratio of assessments to value; equalization table; copies to assessors

54:3-18: Meeting to review equalization table; hearing and notice

54:3-19: Valuations of property as confirmed to be final; copies of table

54:3-20: Assessment of omitted property

54:3-20.1: Reference to one or more members to take testimony

54:3-21: Appeal by taxpayer or taxing district; petition; complaint; exception.

54:3-21.3: Fees

54:3-21.3a: Use of revenues from fees

54:3-22: Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation

54:3-23: Disobedience of witness, punishment

54:3-24: Perjury

54:3-25: Quorum; majority may act

54:3-26: Hearing, determination of appeals

54:3-26a: Action or determination of county board of taxation; review by tax court

54:3-26b: Review of judgment of county board of taxation

54:3-26.1: Extension of time for hearing appeal

54:3-27: Payment of taxes pending appeal

54:3-27.2: Refund of excess taxes; interest.

54:3-28: Removal of member for cause; successor

54:3-30: Permanent offices in certain counties; records public

54:3-31: Traveling expenses of members and administrator paid by governing body

54:3-32: Preparation of annual budget request by county tax administrator.