Rutgers Law

Title: 40A - MUNICIPALITIES AND COUNTIES

Chapter: 21 -

40a:21-1: Short title

40a:21-2: Findings, purpose

40a:21-3: Definitions.

40a:21-4: Municipal ordinance granting exemptions or abatements.

40a:21-5: Limits on exemptions on abatements for dwellings

40a:21-6: Limits on exemptions or abatements for multiple dwellings

40a:21-6.1: Adoption of ordinance granting abatement, exemption from taxation for certain improvements to residential properties.

40a:21-6.2: Tax exemption, abatement for certain housing improvements to accommodate certain disabled persons.

40a:21-7: Limits on exemptions for commercial, industrial structures

40a:21-8: Tax agreements for construction of commercial, industrial structures or multiple dwellings

40a:21-9: Applications for tax agreements, requirements

40a:21-10: Formula for payments under tax agreements.

40a:21-11: Tax agreements, duration, other law, valuation of ratables, copy to DCA.

40a:21-12: Failure of conditions, full taxes due, termination

40a:21-13: Assessed value of property under abatement or exemption.

40a:21-14: Subsequent abatements or exemptions, conditions

40a:21-15: Ineligible properties for unpaid or delinquent taxes

40a:21-16: Applications, forms, records.

40a:21-17: Exemption, abatement for taxes for named purposes

40a:21-18: Act not available to casinos

40a:21-19: Rules, regulations

40a:21-20: Notice to taxpayers

40a:21-21: Municipal reports to DCA, Treasury