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Title: 54 - TAXATION

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

54:1-1: State tax department continued; "department" defined

54:1-2: Department; powers and duties

54:1-2.1: Property Taxpayer Bill of Rights.

54:1-6: Commissioner to replace former board; exception

54:1-7: Official seal; form

54:1-8: Assistants; employment, duties and compensation

54:1-11: Special deputy; powers continue until revoked; salary and status unaffected

54:1-12: Commissioner may reorganize department; abolish positions

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

54:1-14: Books, records and documents; custody

54:1-15: Municipal maps for tax purposes; preparation; authority of state department

54:1-16: Commissioner may issue subpoenas to witnesses

54:1-17: Oaths administered; order compelling person to submit to examination

54:1-18: Investigation of irregularity or inequality of assessments

54:1-19: Examination of assessors and other witnesses; view premises

54:1-20: Increase of assessments to equalize valuations

54:1-21: Decrease and equalization of assessments

54:1-22: Notice to assessor and owner before change

54:1-23: Notice and publication; service

54:1-24: Taxes to conform to corrected valuation

54:1-25: Investigation of method of local assessors

54:1-26: Authority of director to reassess property

54:1-27: Order for reassessment; failure of assessor to comply; appointment of substitute

54:1-28: Notice of investigation; publication; mailing

54:1-29: Completion of reassessments; correction of duplicates; expenses

54:1-30: Investigation for securing true valuation every five years

54:1-33: State equalization table prepared; copies to county boards and state comptroller

54:1-34: Equalization of assessments between counties; annual hearing

54:1-35: Preparation of abstract of total ratables

54:1-35a: Definitions

54:1-35b: Average ratio and common level range; determination; certified list

54:1-35c: Average ratio; determination without usable real estate sales

54:1-35.1: Table of equalized valuations; promulgation; place to be kept

54:1-35.2: Form and contents of table

54:1-35.3: True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate

54:1-35.4: Review of equalization table

54:1-35.5: Effective date

54:1-35.6: Real estate sales ratio records as public records

54:1-35.25: Examinations; applications; qualifications; fee

54:1-35.25a: Dispensation with 4-year college requirement; duration

54:1-35.25b: Continuing education requirements for certified tax assessors.

54:1-35.26: Tax assessor certificate; fee

54:1-35.27: Preservation of applications, test papers, etc.; records; destruction

54:1-35.28: Certificate issued without examination; fee

54:1-35.29: Revocation, suspension of tax assessor certificate.

54:1-35.30: Certificate necessary for appointment or reappointment

54:1-35.31: Reappointment or re-election; term; removal.

54:1-35.32: Tenure of office

54:1-35.33: Joint municipal tax assessor; eligibility

54:1-35.34: Rules and regulations

54:1-35.35: Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessor

54:1-35.36: Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation

54:1-35.37: Person aggrieved by determination; hearing

54:1-35.39: Short title

54:1-35.40: Findings, determinations

54:1-35.41: Definitions

54:1-35.42: Allowance of relvaluation relief abatements

54:1-35.43: Determination of eligible properties

54:1-35.44: Certification of aggregate amount of revaluation relief abatements allowable

54:1-35.45: Delivery of tax bills to individuals assessed

54:1-35.46: Alternate payment date

54:1-35.47: Calculation of revaluation relief abatements

54:1-35.48: Tax liability not less than base year

54:1-35.49: Policies, procedures

54:1-35.50: Rules, regulations

54:1-36: Failure to obey constitution and laws; commissioner to declare vacancy

54:1-37: Assessor not complying with law removable by court

54:1-39: Order of removal; successor appointed

54:1-40: Person removed ineligible for same office for five years

54:1-41: Appeals to state board of tax appeals; procedure

54:1-42: Commissioner may acquire property to satisfy claim; limitation

54:1-43: Sale of property; approval by state house commission; use of proceeds

54:1-44: Use of property before sale; use of proceeds; repairs

54:1-45: Separate accounts kept

54:1-46: Short title

54:1-47: Definitions

54:1-48: Municipal purposes tax assistance fund; establishment; distribution of deposits

54:1-49: Qualifying municipalities; annual payments; computation; limitations

54:1-50: Participating municipalities; annual payments; computation; limitations

54:1-51: Allocation of funds

54:1-52: Date of payment

54:1-53: Appropriations

54:1-54: Inclusion of amount of state aid in municipal budget

54:1-58.1: List of unlocated

54:1-68: Short title

54:1-69: Legislative findings

54:1-70: Definitions

54:1-71: Pinelands municipal property tax stabilization board; members; duties

54:1-72: Pinelands municipal property tax stabilization fund; state budget annual request

54:1-73: Report by assessor

54:1-74: Valuation base

54:1-75: Entitlement amount

54:1-76: Payment of entitlement

54:1-77: Revision of land use ordinance

54:1-78: Priorities for disbursements

54:1-79: Certified entitlement amount; anticipation of sums in budget

54:1-80: Reports; review; budget changes

54:1-81: Sums received not considered an exception or exemption

54:1-82: Pinelands municipal property tax stabilization commission; membership; report; hearings

54:1-83: Anticipation of amount of entitlement in budget; rules and regulations

54:1-84: "Pinelands Property Tax Assistance Fund"; administration, definitions.

54:1-85: "Highlands Municipal Property Tax Stabilization Board," and "Fund"; procedures, definitions.

54:1-86: Short title.

54:1-87: Findings, declarations relative to property tax assessment reform.

54:1-88: Definitions relative to property tax assessment reform.

54:1-89: Appointment of county assessor.

54:1-90: Real property revaluation by municipality.

54:1-91: Appointment of deputy county assessors.

54:1-92: Duties of county assessor.

54:1-93: Determination of taxable status of property.

54:1-94: Review, revision or correction.

54:1-95: Annual tax list, property values available for public inspection.

54:1-96: Hiring preference.

54:1-97: Schedule for abolishment of office of municipal tax assessor.

54:1-98: Preference for appointment as deputy county assessor; tenure.

54:1-99: Transfer of property assessment function.

54:1-100: Rules, regulations.

54:1-101: Short title.

54:1-102: Findings, declarations relative to the "Real Property Assessment Demonstration Program."

54:1-103: Definitions relative to the "Real Property Assessment Demonstration Program."

54:1-104: Real property assessment demonstration program.

54:1-105: Adoption of alternative real property assessment calendar.

54:1-106: Rules, regulations.