Chapter 54:4 - PROPERTY SUBJECT TO TAXATION

Section 54:4-1 - Property subject to taxation
Section 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
Section 54:4-1.2 - Short title
Section 54:4-1.3 - Legislative findings and determinations
Section 54:4-1.4 - Definitions
Section 54:4-1.5 - Manufactured homes subject to taxation as real property
Section 54:4-1.6 - Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge
Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
Section 54:4-1.8 - Trailers; inapplicability of act
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
Section 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party
Section 54:4-1.11 - Procedures for administration of tax
Section 54:4-1.12 - Storage tank deemed real property
Section 54:4-1.13 - Short title
Section 54:4-1.14 - Findings, declarations
Section 54:4-1.15 - Definitions
Section 54:4-1.16 - Schedule for reducing assessment
Section 54:4-1.17 - Construction of 1997 utility tax act
Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles
Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles
Section 54:4-1.20 - Outdoor advertising sign, structure deemed real property
Section 54:4-2 - Taxation of property of corporations
Section 54:4-2.2a - State property defined
Section 54:4-2.2b - State property; assessment and subjection to in lieu tax payment
Section 54:4-2.2c - Statements of taxable value
Section 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director
Section 54:4-2.2e - State's liability for in lieu tax payments; computation; limitations
Section 54:4-2.2e1 - Adjustments to in lieu of tax payment
Section 54:4-2.2f - Certification of amount of liability
Section 54:4-2.2g - Annual appropriation; inclusion in budget
Section 54:4-2.2h - Anticipation by municipalities in preparation of annual budget
Section 54:4-2.2i - Payment; dates
Section 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
Section 54:4-2.2k - Rules and regulations; access to facts and information
Section 54:4-2.3 - Exempt property leased to person whose property is not exempt
Section 54:4-2.4 - Leasehold less than calendar year; proportionate assessment
Section 54:4-2.5 - Added Assessment Lists
Section 54:4-2.6 - Collection of taxes on leasehold estate
Section 54:4-2.7 - Appeal
Section 54:4-2.8 - Lien upon leasehold estate
Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate
Section 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
Section 54:4-2.11 - Leasehold estates existing October 1, 1949
Section 54:4-2.12 - Application of act, exemptions
Section 54:4-2.13 - Effective date
Section 54:4-2.25 - Standard of value for assessment of real property; taxable value
Section 54:4-2.26 - Percentage level of taxable value; limits
Section 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
Section 54:4-2.31 - Personal property classifications; rules and regulations
Section 54:4-2.32 - Partial invalidity
Section 54:4-2.33 - Repeals
Section 54:4-2.34 - Applicability of act
Section 54:4-2.35 - Intention of legislature
Section 54:4-2.37 - Time of performance
Section 54:4-2.38 - Time of performance
Section 54:4-2.39 - Return of tangible personal property used in business
Section 54:4-2.40 - Failure to file return; penalty
Section 54:4-2.41 - Use of returns; destruction
Section 54:4-2.42 - Confidential nature of returns
Section 54:4-2.43 - Co-operation and assistance of assessors and public officials
Section 54:4-2.44 - Standard of value; assessment
Section 54:4-2.45 - True value of property; determination and reporting
Section 54:4-2.46 - Time of determining true value; assessment date
Section 54:4-2.47 - Taxable value of tangible personal property; computation
Section 54:4-2.48 - Return of taxable personal property; filing; review, audit and determination
Section 54:4-2.49 - Failure to file return; penalty
Section 54:4-2.49a - No first year payment
Section 54:4-2.50 - Rules and regulations
Section 54:4-2.51 - Partial invalidity
Section 54:4-2.52 - Repealed
Section 54:4-2.53 - Application of act
Section 54:4-3.3 - Exemption of public property
Section 54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition
Section 54:4-3.3b - Date of commencement of exemption
Section 54:4-3.3c - Acquisition defined
Section 54:4-3.3d - Liability of state for taxes after acquisition
Section 54:4-3.3e - Jurisdiction over dispute
Section 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
Section 54:4-3.3g - Definitions relative to certain properties acquired by municipalities
Section 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission
Section 54:4-3.5 - Exemption of property used for military purposes
Section 54:4-3.6 - Tax exempt property
Section 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
Section 54:4-3.6b - Continuation on transfer from one to another nonprofit organization
Section 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
Section 54:4-3.6d - Lease of tax exempt property
Section 54:4-3.6e - Leased school district property
Section 54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects
Section 54:4-3.6g - Payment of net rents, revenues to city, independent audits
Section 54:4-3.6h - Powers, rights, privileges exercised by city
Section 54:4-3.6i - Terms defined
Section 54:4-3.6j - Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions
Section 54:4-3.7 - Charitable institution tax exemption
Section 54:4-3.9 - Exemption of burial grounds and vaults
Section 54:4-3.10 - Property of firefighters' association, exemption from taxation
Section 54:4-3.11 - Exemption of franchises; railroad and canal property
Section 54:4-3.13 - Exemption of property of public fire patrol or salvage corps
Section 54:4-3.15 - Exemption of property used by veterans who sustained a permanent disability
Section 54:4-3.18 - Exemption of turnpikes
Section 54:4-3.19 - Exemption of metals in transit
Section 54:4-3.20 - Exemption of personal property in storage
Section 54:4-3.21 - Exemption of motor vehicles
Section 54:4-3.24 - Exemption of property of certain young people's associations; limitation
Section 54:4-3.25 - Exemption of property of veterans' associations; limitation
Section 54:4-3.26 - Exemption of certain property of fraternal organizations
Section 54:4-3.26a - Exemption of property of fraternal organizations; date of application
Section 54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations
Section 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance
Section 54:4-3.29 - Veterans' loans, exemption from taxation
Section 54:4-3.30 - Disabled veteran's exemption
Section 54:4-3.30a - Exemption from taxation for certain tenants
Section 54:4-3.31 - Filing of claim
Section 54:4-3.32 - Return of certain taxes collected on exempt property
Section 54:4-3.33 - "Dwelling house" defined
Section 54:4-3.33a - [Repealed]
Section 54:4-3.34 - "Total blindness" defined
Section 54:4-3.35 - Exemption for residences of district supervisors of religious organizations
Section 54:4-3.48 - Exemption of blast or radiation fallout shelters
Section 54:4-3.49 - Definition
Section 54:4-3.50 - Application for exemption
Section 54:4-3.51 - Continuance of exemption
Section 54:4-3.52 - Historic sites; conditions; tax exemption; fee
Section 54:4-3.53 - Certification of historic sites
Section 54:4-3.54 - Cancellation of certification; issuance of new certification
Section 54:4-3.54a - Certain historic properties exempt from taxation; qualifications
Section 54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property
Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes
Section 54:4-3.54b - Certification of building as historic site; conditions; rules, regulations
Section 54:4-3.54c - Cancellation of certification, notification
Section 54:4-3.55 - Pleasure boats
Section 54:4-3.56 - Equipment for abating or preventing pollution; exemption
Section 54:4-3.57 - Certification of air pollution abatement facility
Section 54:4-3.58 - Revocation of pollution abatement certificate
Section 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system
Section 54:4-3.60 - Definition
Section 54:4-3.61 - Application for exemption
Section 54:4-3.62 - Continuance of exemption
Section 54:4-3.63 - Legislative findings and declaration
Section 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
Section 54:4-3.65 - Application; filing; contents
Section 54:4-3.66 - Certification; procedure; qualifications
Section 54:4-3.67 - Annual certification of qualification
Section 54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption
Section 54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes
Section 54:4-3.70 - Administrative rules
Section 54:4-3.71 - Severability
Section 54:4-3.79 - Standards and guidelines; rules and regulations
Section 54:4-3.113 - Definitions
Section 54:4-3.113a - Definitions relative to certain renewable energy systems
Section 54:4-3.113b - Property certified as renewable energy system exempt from taxation
Section 54:4-3.113c - Requirements for certification by local enforcing agency
Section 54:4-3.113d - Certification by local enforcing agency
Section 54:4-3.113e - Revocation of certificate
Section 54:4-3.113f - Review for aggrieved persons
Section 54:4-3.113g - Rules, regulations
Section 54:4-3.114 - Certified solar energy system
Section 54:4-3.115 - Certification; application; inspection of premises
Section 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption
Section 54:4-3.117 - Revocation; grounds
Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation
Section 54:4-3.119 - Amount of exemption; determination
Section 54:4-3.120 - Rules and regulations
Section 54:4-3.130 - Definitions
Section 54:4-3.131 - Certified automatic fire suppression system; tax exemption
Section 54:4-3.132 - Certification; application; inspection
Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption
Section 54:4-3.134 - Revocation
Section 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
Section 54:4-3.136 - Amount of exemption from assessed valuation
Section 54:4-3.137 - Rules and regulations
Section 54:4-3.138 - Tax exemption
Section 54:4-3.139 - Findings, determinations
Section 54:4-3.140 - Definitions
Section 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
Section 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement
Section 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project
Section 54:4-3.144 - Application procedure for tax abatement
Section 54:4-3.145 - Financial agreement; payments in lieu of taxes
Section 54:4-3.146 - Annual administration fee payable by owner to municipality
Section 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty
Section 54:4-3.148 - Liability of owner for real property taxes on land
Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent
Section 54:4-3.150 - Short title
Section 54:4-3.151 - Findings, declarations relative to contaminated real property
Section 54:4-3.152 - Definitions
Section 54:4-3.153 - Designation of environmental opportunity zones
Section 54:4-3.154 - Ordinance providing for tax exemptions
Section 54:4-3.155 - Required application for exemption
Section 54:4-3.156 - Financial agreement evidencing approved exemption
Section 54:4-3.157 - Payments in quarterly installments
Section 54:4-3.158 - Remedial action workplan
Section 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation
Section 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
Section 54:4-3.161 - Tenant rebate to medical dental practice, administration
Section 54:4-4 - Certain municipal land extending into another county
Section 54:4-4.4 - Initial, further statements
Section 54:4-5a - Remission of county taxes
Section 54:4-5b - County institution; defined
Section 54:4-6 - County tax rebate
Section 54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
Section 54:4-6.2 - Short title
Section 54:4-6.3 - Definitions relative to tenants property tax rebates
Section 54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property
Section 54:4-6.5 - Computation of amount of property tax reduction
Section 54:4-6.6 - Computation of property tax rebate
Section 54:4-6.7 - Payment of property tax rebate, credit
Section 54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate
Section 54:4-6.10 - Regulations
Section 54:4-6.11 - Double damages
Section 54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
Section 54:4-6.13 - Severability
Section 54:4-7 - Deductions for slaughter of condemned cattle
Section 54:4-8 - Deductions made by tax collector; resolution
Section 54:4-8.10 - Definitions
Section 54:4-8.11 - Veterans' tax deduction
Section 54:4-8.12 - Application for tax deduction
Section 54:4-8.13 - Filing of application with assessor
Section 54:4-8.15 - Facts essential to support claim for deduction
Section 54:4-8.16 - Continuance of deductions
Section 54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements
Section 54:4-8.18 - Continuance to deduction right; change in status
Section 54:4-8.19 - Rules and regulations; forms
Section 54:4-8.20 - Administration of oaths
Section 54:4-8.21 - Appeals
Section 54:4-8.22 - Repeal
Section 54:4-8.23 - Application of act
Section 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
Section 54:4-8.25 - Property tax deferment for certain persons in military service
Section 54:4-8.26 - Written application for tax deferral; tax lien during deferment prohibited
Section 54:4-8.27 - State payment to municipality, refund upon payment
Section 54:4-8.40 - Definitions
Section 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
Section 54:4-8.41a - Surviving spouse over 55; entitlement of deduction
Section 54:4-8.42 - Written application for deduction; inquiry into right
Section 54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
Section 54:4-8.44 - Facts essential to support claims for deduction
Section 54:4-8.44a - Filing for tax deduction
Section 54:4-8.45 - Continuance of deduction right; change in status
Section 54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
Section 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
Section 54:4-8.48 - Administration of oaths
Section 54:4-8.49 - Appeals
Section 54:4-8.50 - Repeal
Section 54:4-8.51 - Application of act
Section 54:4-8.52 - Certification of tax deductions to director
Section 54:4-8.53 - Inspection of records
Section 54:4-8.53a - Reimbursement to taxing district relative to deductions
Section 54:4-8.54 - Inclusion of deductions in abstract of ratables for county
Section 54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder
Section 54:4-8.56 - Regulations
Section 54:4-8.57 - Short title
Section 54:4-8.58 - Definitions relative to the homestead credit act
Section 54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after
Section 54:4-8.58b - [Repealed]
Section 54:4-8.59 - Homestead rebate or credit, amount; eligibility; determination
Section 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions
Section 54:4-8.61 - Rebates for property taxes and rent
Section 54:4-8.61a - Additional benefits, ANCHOR Property Tax Relief Program
Section 54:4-8.62 - Rebate, credit applications
Section 54:4-8.63 - Rebates, credits, distribution, payment
Section 54:4-8.64 - Property tax delinquency; withholding of rebates, credits
Section 54:4-8.65 - Rebates, credits not subject to legal process; exceptions
Section 54:4-8.66 - Appeal to tax court from director's determination of amount
Section 54:4-8.66a - Misrepresentation, penalty
Section 54:4-8.66b - Erroneous rebates or credits, installment payments for senior, disabled property taxpayers
Section 54:4-8.66c - Recovery of rebates, credits
Section 54:4-8.66d - Rules, regulations
Section 54:4-8.66e - Administrative costs appropriated annually
Section 54:4-8.67 - Definitions relative to homestead property tax reimbursement
Section 54:4-8.68 - Income eligibility limits, adjustment
Section 54:4-8.68a - Eligibility determination, benefit payments
Section 54:4-8.69 - Annual reimbursement entitlement
Section 54:4-8.70 - Application for homestead property tax reimbursement
Section 54:4-8.71 - Payments mailed
Section 54:4-8.72 - Proportionate shares, forms of ownership
Section 54:4-8.73 - Rules, regulations
Section 54:4-8.74 - Determination of base year
Section 54:4-8.75 - Violations, penalties
Section 54:4-8.75a - Short title
Section 54:4-8.75b - Definitions
Section 54:4-8.75c - Stay NJ property tax credit program, established
Section 54:4-8.75d - Combined single application form, promulgation
Section 54:4-8.75e - Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality
Section 54:4-8.75f - Combined single application form, applicant information required; extension, good cause; procedures
Section 54:4-8.75g - Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess
Section 54:4-8.75h - Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure
Section 54:4-8.75i - Intentional misrepresentation, repayment, property tax credit, penalties
Section 54:4-8.75j - Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency
Section 54:4-8.75k - Regulations
Section 54:4-8.75l - Annual appropriations
Section 54:4-8.75m - Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age
Section 54:4-8.75n - Restrictions, impact, interference
Section 54:4-8.75o - "Stay NJ Task Force" established, membership, report to Governor, Legislature
Section 54:4-8.75p - Review, Legislature, Governor, Stay NJ Task Force, recommendations
Section 54:4-8.76 - Short title
Section 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services
Section 54:4-8.78 - Definitions relative to regionalization of certain local government services
Section 54:4-8.79 - Application for State aid to reduce property taxes; REAP formula
Section 54:4-8.80 - Regional Efficiency Aid Program
Section 54:4-8.81 - Rules for REAP aid to tenants
Section 54:4-8.82 - Limitation on amount of deductions
Section 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
Section 54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
Section 54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
Section 54:4-10 - Guardians and representatives; assessments in name of; estates
Section 54:4-11.1 - Outdoor advertising space, fee; definitions
Section 54:4-12 - Assessor; duties; ascertain persons and property taxable
Section 54:4-13 - Refusal of person to be sworn or answer; penalty
Section 54:4-16 - Assessor empowered to examine under oath
Section 54:4-17 - Oath; form and content
Section 54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax
Section 54:4-23 - Assessment of real property; conditions for reassessment
Section 54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
Section 54:4-23.1 - Short title
Section 54:4-23.2 - Value of land actively devoted to agricultural or horticultural use
Section 54:4-23.3 - Agricultural use of land
Section 54:4-23.3a - Application; review for compliance
Section 54:4-23.3b - Disqualification
Section 54:4-23.3c - Land use for taxation purposes
Section 54:4-23.4 - Land deemed in horticultural use
Section 54:4-23.5 - Land deemed actively devoted to agricultural, horticultural, woodland use
Section 54:4-23.6 - Qualifications for valuation, assessment, taxation
Section 54:4-23.7 - Considerations of assessor in valuing land
Section 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
Section 54:4-23.7b - Provision of plan with application
Section 54:4-23.8 - Determination of amount of rollback taxes
Section 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
Section 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
Section 54:4-23.11 - Area of land included
Section 54:4-23.12 - Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations
Section 54:4-23.13 - Determination of eligibility of land for valuation, assessment, taxation
Section 54:4-23.13a - [Repealed]
Section 54:4-23.13b - Notice of disallowance
Section 54:4-23.13c - Eligibility of land for certain use relative to livestock
Section 54:4-23.14 - Application form; contents; violations, penalties
Section 54:4-23.15 - Continuance of valuation, assessment and taxation under act
Section 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
Section 54:4-23.16 - Separation or split off of part of land
Section 54:4-23.18 - Location of contiguous land in more than one taxing district
Section 54:4-23.19 - Tax list and duplicate; factual details
Section 54:4-23.20 - State Farmland Evaluation Committee
Section 54:4-23.21 - Rules and regulations; forms
Section 54:4-23.22 - Partial invalidity
Section 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
Section 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment
Section 54:4-23b - Inspections of real property for purposes of reassessment
Section 54:4-24 - Assessor's list; form and content
Section 54:4-25 - Tract lying between two districts; how assessed
Section 54:4-26 - Assessor to follow forms and methods prescribed by director
Section 54:4-27 - Exempt property listed separately
Section 54:4-28 - Assessments by block system and house number
Section 54:4-29 - Purchaser of realty may present deed to assessor for certificate
Section 54:4-30 - Duty of county recording officer where deed not certified
Section 54:4-31 - Abstract of deed provided electronically, mailed to assessor
Section 54:4-32 - Fee; refusal of deed for lack of address
Section 54:4-33 - Taxation of mortgaged property
Section 54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
Section 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
Section 54:4-35 - Period for assessing; assessor's duplicate; preliminary, final assessment list
Section 54:4-35.1 - Material depreciation of structure; determination of value
Section 54:4-36 - Assessor's affidavit; form and content
Section 54:4-36.1 - Statement of estimated total amount of approved tax deductions
Section 54:4-37 - Penalty for failure to file duplicate; removal of assessor
Section 54:4-38 - Public inspection notice; advertisement; appeals
Section 54:4-38.1 - Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal
Section 54:4-39 - Amount appropriated for schools; notification by state comptroller
Section 54:4-40 - Amount required by general tax for state purposes; notification
Section 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts
Section 54:4-42 - Tax requirements certified to county tax board
Section 54:4-43 - Judgment executions added to tax requirements; duty of county board
Section 54:4-44 - Inclusion in next levy in certain cases
Section 54:4-45 - Certified statement of amount of moneys appropriated for school purposes
Section 54:4-46 - Tax lists and duplicates revised by county board
Section 54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation
Section 54:4-47 - Revision and equalization; functions of county board
Section 54:4-48 - Changes entered; amount of total tax fixed
Section 54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits
Section 54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable
Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination
Section 54:4-51 - Excess payment; crediting and application
Section 54:4-52 - Table of aggregates for county; prepared by county board
Section 54:4-52.1 - Effective date
Section 54:4-53 - Clerical errors; adjustment in following year
Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund
Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record
Section 54:4-55.1 - Custody of duplicate tax lists by collectors-Failure to return-Penalty
Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected
Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected
Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality
Section 54:4-59 - Court to amend and fix amount due
Section 54:4-60 - Lien; court may make proper levy
Section 54:4-61 - When assessment not to be set aside
Section 54:4-62 - Amendment of assessment; grounds; computation
Section 54:4-63.1 - "Completed" defined
Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner
Section 54:4-63.5 - Filing, examination, correction and delivery to collectors
Section 54:4-63.6 - Entry of added assessments; extension of tax
Section 54:4-63.7 - Tax bills for added taxes
Section 54:4-63.8 - Time of payment and delinquency
Section 54:4-63.9 - Collection and accounting for taxes
Section 54:4-63.10 - Payments by municipality to county
Section 54:4-63.11 - Appeals from added assessments
Section 54:4-63.11a - Extension for hearing of appeal for added assessments
Section 54:4-63.12 - Power of county board of taxation to assess omitted property
Section 54:4-63.13 - Complaints of omitted property; procedure
Section 54:4-63.14 - Summary hearing; judgment
Section 54:4-63.15 - Assessment of omitted property
Section 54:4-63.16 - Omitted assessment list and listing of assessments
Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
Section 54:4-63.18 - Entry of omitted assessments; extension
Section 54:4-63.19 - Duties of collector; taxpayer put upon notice
Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien
Section 54:4-63.21 - Collection of taxes and accounting
Section 54:4-63.22 - Payments by municipalities to counties
Section 54:4-63.23 - Review of judgment of county board of taxation
Section 54:4-63.24 - Application of act
Section 54:4-63.25 - Effective date
Section 54:4-63.26 - Exempt property which ceases to be exempt
Section 54:4-63.27 - Valuation of property previously exempt
Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment
Section 54:4-63.29 - Law applicable to property which ceases to be exempt
Section 54:4-63.30 - Effective date
Section 54:4-63.31 - Assessment of omitted property; determination of taxable value
Section 54:4-63.32 - Assessor's omitted list; filing; public record
Section 54:4-63.33 - Listing names and properties; forms and methods
Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
Section 54:4-63.35 - Notice to owner of omitted tax assessment
Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice
Section 54:4-63.37 - Payment of taxes; collection and accounting
Section 54:4-63.38 - Payments by municipality to county
Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments
Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments
Section 54:4-63.40 - Application of act
Section 54:4-64 - Delivery of tax bills
Section 54:4-64a - Complete tax bill, computation of first and second installments
Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry
Section 54:4-65 - Form and content of property tax bills
Section 54:4-65.1 - Additional information printed on tax bill
Section 54:4-66 - When calendar year taxes payable, delinquent
Section 54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formula
Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures
Section 54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year
Section 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year
Section 54:4-66.5 - Regulations, forms, procedures
Section 54:4-66.6 - Definitions relative to local government unit charitable funds
Section 54:4-66.7 - Establishment of certain charitable, spillover funds by local unit
Section 54:4-66.8 - Permitted donations; use of funds
Section 54:4-66.9 - Credit applied to property taxes
Section 54:4-66.10 - Construction of act
Section 54:4-66.11 - Immunity from certain liability
Section 54:4-66.12 - Rules, regulations
Section 54:4-67 - Discount for prepayment; interest for delinquencies; notification; exceptions
Section 54:4-67.1 - Accounts of unpaid properties deemed delinquent
Section 54:4-68 - Property taxes, assessments, prepayment in certain cases
Section 54:4-68.1 - Definitions relative to prepayment; issuance of receipt, refund
Section 54:4-69 - Discount; excess refunded; deficiency collected
Section 54:4-69.1 - Payment of taxes by mortgagee
Section 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment
Section 54:4-70 - Acceptance of orders issued by school board as tax payments
Section 54:4-71 - Payments entered in duplicate; cash book; mechanical recordation
Section 54:4-72 - Collector's office; when open
Section 54:4-73 - Collector's monthly report; payments to municipal treasurer
Section 54:4-74 - Payment of State and county taxes by municipality
Section 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer
Section 54:4-76 - Payment of taxes due by municipality, county; borrowing permitted, interest; waiver
Section 54:4-77 - State taxes; payment by county
Section 54:4-78 - Enforcement of payment of personal taxes
Section 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes
Section 54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector
Section 54:4-81 - Certificate of commitment; certificate of release
Section 54:4-82 - Hearing on debtor's ability to pay
Section 54:4-83 - Limit to imprisonment for dog tax
Section 54:4-84 - Advertisement and sale of personal property for taxes
Section 54:4-85 - Collector's fees
Section 54:4-86 - Further action to collect tax due; collector of arrears; bond
Section 54:4-87 - Collectors of arrears; powers and duties
Section 54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable
Section 54:4-90 - Sale of timber on unimproved, untenanted and other land
Section 54:4-91 - Collector's annual statement of receipts
Section 54:4-91.1 - Collector's list of delinquent taxes believed not collectible
Section 54:4-91.2 - Release of collector; cancellation of uncollectible taxes
Section 54:4-91.3 - Effective date
Section 54:4-95 - List of delinquents published; cost charged
Section 54:4-96 - Taxes exceeding value of realty; adjustment and settlement
Section 54:4-97 - Settlement of unpaid taxes by city when lien is questioned
Section 54:4-98 - Action when payment is made; cancellation of record
Section 54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected
Section 54:4-100 - Principal sum not to be abated unless market value exceeded
Section 54:4-101 - Payment required in sixty days
Section 54:4-102 - Rules and regulations
Section 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
Section 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
Section 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
Section 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
Section 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
Section 54:4-105 - Remissions credited on second half of taxes
Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected
Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation
Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest
Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
Section 54:4-110 - "Municipal charges" defined
Section 54:4-111 - Other rights unimpaired
Section 54:4-112 - Conditions precedent to compromise settlement
Section 54:4-113 - Other laws unaffected
Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
Section 54:4-115 - Method of procedure by municipality
Section 54:4-116 - Acceptance of deed by municipality
Section 54:4-117 - When settlement prohibited
Section 54:4-118 - Not to be at variance with law
Section 54:4-119 - Owner to pay all expenses
Section 54:4-120 - "Municipal charges" defined
Section 54:4-121 - Other laws unaffected
Section 54:4-121.1 - Poll tax, cancellation of
Section 54:4-122 - May compromise, adjust or cancel cemetery assessments
Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act
Section 54:4-122.2 - Definitions
Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
Section 54:4-122.4 - Bond of municipal collector; conditions
Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board
Section 54:4-122.6 - System of internal checks in lieu of minimum penalties
Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations
Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond
Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing
Section 54:4-122.12 - Findings and order of State Board on release from bond
Section 54:4-122.13 - Rules and regulations
Section 54:4-122.14 - Application of Act
Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
Section 54:4-125 - Fees not to be allowed to receiver or counsel
Section 54:4-126 - Expenses in connection with operation of property; payment
Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act
Section 54:4-128 - Facts to be established; verification of complaint, effect
Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
Section 54:4-132 - Remedy as cumulative
Section 54:4-133 - Exceptions to application of Act
Section 54:4-134 - Application of refund to delinquency
Section 54:4-135 - Construction of act
Section 54:4-136 - Application of act