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Title: 54 - TAXATION
Chapter: 4 - Property subject to taxation.
54:4-1: Property subject to taxation.
54:4-1.3: Legislative findings and determinations
54:4-1.5: Manufactured homes subject to taxation as real property
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
54:4-1.14: Findings, declarations
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
54:4-2.2e: 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
54:4-2.2j: 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
54:4-2.8: 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
54:4-2.25: Standard of value for assessment of real property; taxable value
54:4-2.26: Percentage level of taxable value; limits
54:4-2.31: Personal property classifications; rules and regulations
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
54:4-3.3: Exemption of public property; Morris Canal and Banking Company property
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
54:4-3.3g: 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.
54:4-3.6b: Continuation on transfer from one to another nonprofit organization
54:4-3.6d: Lease of tax exempt property
54:4-3.6e: Leased school district property
54:4-3.6g: Payment of net rents, revenues to city, independent audits.
54:4-3.6h: Powers, rights, privileges exercised by city.
54:4-3.7: 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.
54:4-3.30a: Exemption from taxation for certain tenants.
54:4-3.32: Return of certain taxes collected on exempt property.
54:4-3.33: "Dwelling house" 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
54:4-3.50: 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.
54:4-3.54a2: 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.
54:4-3.56: 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
54:4-3.61: Application for exemption
54:4-3.62: Continuance of exemption
54:4-3.63: Legislative findings and declaration
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
54:4-3.79: Standards and guidelines; rules and regulations
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
54:4-3.119: Amount of exemption; determination
54:4-3.120: Rules and regulations
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
54:4-3.135: 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
54:4-3.139: Findings, determinations
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
54:4-3.153: 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.
54:4-3.161: 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
54:4-6.3: 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
54:4-7: Deductions for slaughter of condemned cattle
54:4-8: Deductions made by tax collector; resolution
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
54:4-8.24: 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.
54:4-8.41a: Surviving spouse over 55; entitlement of deduction
54:4-8.42: Written application for deduction; inquiry into right
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
54:4-8.47: Rules and regulations; forms; applications without sworn oaths
54:4-8.48: Administration of oaths
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
54:4-8.58: Definitions relative to homestead credit act.
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.
54:4-8.61a: Additional benefits, ANCHOR Property Tax Relief Program.
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.
54:4-8.68a: Eligibility determination, benefit payments.
54:4-8.69: Annual reimbursement entitlement.
54:4-8.70: Filing of application for homestead property tax reimbursement
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.
54:4-8.75c: Stay NJ property tax credit program, established.
54:4-8.75d: Combined single application form, promulgation.
54:4-8.75i: Intentional misrepresentation, repayment, property tax credit, penalties.
54:4-8.75l: Annual appropriations.
54:4-8.75n: Restrictions, impact, interference.
54:4-8.75o: "Stay NJ Task Force" established, membership, report to Governor, Legislature.
54:4-8.75p: Review, Legislature, Governor, Stay NJ Task Force, recommendations.
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.
54:4-10: 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.
54:4-23b: Inspections of real property for purposes of reassessment.
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
54:4-23.3c: Land use for taxation purposes.
54:4-23.3d: Development of guidelines for certain agricultural, horticultural practices.
54:4-23.3e: Land used not considered in agricultural, horticultural use.
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
54:4-23.11: Area of land included
54:4-23.13: Determination of eligibility of land for valuation, assessment, taxation
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
54:4-23.16: 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
54:4-24: 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
54:4-35: Period for assessing; assessor's duplicate
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
54:4-50: 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
54:4-53: 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
54:4-63.4: 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
54:4-63.18: 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
54:4-63.26: 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
54:4-63.31: 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.
54:4-65.1: Additional information printed on tax bill.
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
54:4-66.6: Definitions relative to local government unit charitable funds.
54:4-66.7: Establishment of certain charitable, spillover funds by local unit.
54:4-66.8: Permitted donations; use of funds.
54:4-66.9: Credit applied to property taxes.
54:4-66.10: Construction of act.
54:4-66.11: Immunity from certain liability.
54:4-66.12: Rules, regulations.
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
54:4-68.1: Definitions relative to prepayment; issuance of receipt, refund.
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
54:4-86: 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
54:4-95: 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
54:4-105: 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
54:4-110: "Municipal charges" defined
54:4-111: Other rights unimpaired
54:4-112: Conditions precedent to compromise settlement
54:4-113: Other laws unaffected
54:4-115: 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
54:4-122.4: 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
54:4-122.8: Tax bill receipting machine; approval; access; duties of clerk
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
54:4-125: 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
54:4-132: Remedy as cumulative
54:4-133: Exceptions to application of Act
54:4-134: Application of refund to delinquency.