N.J. Admin. Code § 5:33-3.3

Current through Register Vol. 56, No. 18, September 16, 2024

Section 5:33-3.3 - Tax collector responsibilities

(a) Every tax collector shall:

1. Ensure that records in the MOD IV system reflect all changes required by the adjudication of tax appeals;

2. Identify qualified properties for the MOD IV or related local system from prior records, owner rebate certificates returned, and other sources;

3. Within 30 days after mailing tax bills, send a Tax Reduction Notice to every owner who receives a property tax reduction or a REAP property tax credit, with a copy to the local agency. If there is no local agency, a copy shall be kept for one year or until the next rebate notices are issued, whichever is sooner; and

4. Provide a revised Tax Reduction Notice to any owner whose taxes have been reduced administratively or by appeal judgment since the original notices were mailed by:

i. Issuing the revised Notice within 30 working days after the collector being apprised of the action by the owner or the owner's agent, or by other means, and verifying the record date; and

ii. Sending a copy of the revised Notice to the local agency, or keep it if there is no local agency.

N.J. Admin. Code § 5:33-3.3