N.J. Admin. Code § 18:17-2.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:17-2.2 - Additional requirement for assessors in municipalities or counties containing Class 3B property

(a) Commencing January 1, 2018, prior to every renewal date of a tax assessor certificate issued to a tax assessor of a municipality and for any county assessor of a county where one or more Class 3B (Farm Qualified) properties subject to valuation, assessment, and taxation pursuant to N.J.S.A. 54:4-23.1 et seq., are located, the applicant for renewal shall, on Form CEU-3, Uniform Request for Continuing Education Credit, and Form CEU-4, Attendance Record for Continuing Education, furnish proof of having taken, at least once in the prior three years, the continuing education course concerning certain aspects of farmland assessment required to be offered, free of charge, by the Division of Taxation, in conjunction with the Department of Agriculture, pursuant to N.J.S.A. 54:4-23.3d(b).

Example: Municipality Y contains Class 3B properties and a sitting tax assessor for Municipality Y has a tax assessor certificate that is up for renewal on January 1, 2018. The tax assessor must have attended the Division of Taxation's farmland assessment courses in 2016 or 2017.

(b) Any county tax administrator or county board of taxation member in a county containing Class 3B property must also attend the Division of Taxation's farmland assessment courses as prescribed in (a) above due to their primary responsibilities in hearing appeals and supervising assessors.

N.J. Admin. Code § 18:17-2.2

Adopted by 49 N.J.R. 130(a), effective 1/3/2017