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Title: 54 - TAXATION

Chapter: 4 - Property subject to taxation.

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 pa

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

54:4-2.45: True value of property; determination and reporting

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

54:4-2.52: Repealed

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

54:4-3.3g: Definitions relative to certain properties acquired by municipalities.

54:4-3.4: Exemption of certain property of Passaic valley sewerage commission

54:4-3.5: Exemption of property used for military purposes

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

54:4-3.25: Exemption of property of veterans' 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.

54:4-3.54a: Certain historic properties exempt from taxation; qualifications.

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

54:4-3.150: Short title

54:4-3.151: Findings, declarations relative to contaminated real property

54:4-3.152: Definitions

54:4-3.153: Designation of environmental opportunity zones

54:4-3.154: Ordinance providing for tax exemptions

54:4-3.155: Required application for exemption

54:4-3.156: Financial agreement evidencing approved exemption

54:4-3.157: Payments in quarterly installments

54:4-3.158: Remedial action workplan

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

54:4-8.25: Property tax deferment for residents deployed for wartime active service.

54:4-8.26: Written application for tax deferral; rules, regulations.

54:4-8.27: State payment to municipality, refund upon payment.

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 limitat

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.

54:4-8.59: Homestead rebate or credit, amount; eligibility; determination.

54:4-8.60: Rebates for residential rental property units, amount; eligibility, conditions.

54:4-8.61: Rebates for property taxes and rent.

54:4-8.62: Rebate, credit applications.

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.

54:4-8.66b: Erroneous rebates or credits.

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.

54:4-8.73: Rules, regulations.

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

54:4-11.1: Outdoor advertising space, fee; definitions.

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.

54:4-23.3d: Development of guidelines for certain agricultural, horticultural practices.

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

54:4-23.11: Area of land included

54:4-23.12: Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations

54:4-23.13: Determination of eligibility of land for valuation, assessment, taxation

54:4-23.13a: Assessment Timing

54:4-23.13b: Notice of disallowance

54:4-23.13c: Eligibility of land for certain use relative to livestock

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: Table of aggregates for county; prepared by county board

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 disp

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