Chapter
Chapter 4
- N.J. Stat. Ann. § 54:4-1— Property subject to taxation
- N.J. Stat. Ann. § 54:4-1.1— Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
- N.J. Stat. Ann. § 54:4-1.2— Short title
- N.J. Stat. Ann. § 54:4-1.3— Legislative findings and determinations
- N.J. Stat. Ann. § 54:4-1.4— Definitions
- N.J. Stat. Ann. § 54:4-1.5— Manufactured homes subject to taxation as real property
- N.J. Stat. Ann. § 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
- N.J. Stat. Ann. § 54:4-1.7— Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
- N.J. Stat. Ann. § 54:4-1.8— Trailers; inapplicability of act
- N.J. Stat. Ann. § 54:4-1.9— Transfer inheritance and estate tax; application to manufactured homes
- N.J. Stat. Ann. § 54:4-1.10— Tax exempt real property; activity conducted for profit; tax liability of private party
- N.J. Stat. Ann. § 54:4-1.11— Procedures for administration of tax
- N.J. Stat. Ann. § 54:4-1.12— Storage tank deemed real property
- N.J. Stat. Ann. § 54:4-1.13— Short title
- N.J. Stat. Ann. § 54:4-1.14— Findings, declarations
- N.J. Stat. Ann. § 54:4-1.15— Definitions
- N.J. Stat. Ann. § 54:4-1.16— Schedule for reducing assessment
- N.J. Stat. Ann. § 54:4-1.17— Construction of 1997 utility tax act
- N.J. Stat. Ann. § 54:4-1.18— Definitions relative to taxation of recreational vehicles
- N.J. Stat. Ann. § 54:4-1.19— Exemption from taxation as real property for certain recreational vehicles
- N.J. Stat. Ann. § 54:4-1.20— Outdoor advertising sign, structure deemed real property
- N.J. Stat. Ann. § 54:4-2— Taxation of property of corporations
- N.J. Stat. Ann. § 54:4-2.2a— State property defined
- N.J. Stat. Ann. § 54:4-2.2b— State property; assessment and subjection to in lieu tax payment
- N.J. Stat. Ann. § 54:4-2.2c— Statements of taxable value
- N.J. Stat. Ann. § 54:4-2.2d— Review and revision of list and assessment by director; notice; finality of determination by director
- N.J. Stat. Ann. § 54:4-2.2e— State's liability for in lieu tax payments; computation; limitations
- N.J. Stat. Ann. § 54:4-2.2e1— Adjustments to in lieu of tax payment
- N.J. Stat. Ann. § 54:4-2.2f— Certification of amount of liability
- N.J. Stat. Ann. § 54:4-2.2g— Annual appropriation; inclusion in budget
- N.J. Stat. Ann. § 54:4-2.2h— Anticipation by municipalities in preparation of annual budget
- N.J. Stat. Ann. § 54:4-2.2i— Payment; dates
- N.J. Stat. Ann. § 54:4-2.2j— Appropriation lower than amount necessary for full funding; apportionment of payments
- N.J. Stat. Ann. § 54:4-2.2k— Rules and regulations; access to facts and information
- N.J. Stat. Ann. § 54:4-2.3— Exempt property leased to person whose property is not exempt
- N.J. Stat. Ann. § 54:4-2.4— Leasehold less than calendar year; proportionate assessment
- N.J. Stat. Ann. § 54:4-2.5— Added Assessment Lists
- N.J. Stat. Ann. § 54:4-2.6— Collection of taxes on leasehold estate
- N.J. Stat. Ann. § 54:4-2.7— Appeal
- N.J. Stat. Ann. § 54:4-2.8— Lien upon leasehold estate
- N.J. Stat. Ann. § 54:4-2.9— Proportionate cancellation on termination of leasehold estate
- N.J. Stat. Ann. § 54:4-2.10— Anticipation of taxes to be collected from leasehold estates
- N.J. Stat. Ann. § 54:4-2.11— Leasehold estates existing October 1, 1949
- N.J. Stat. Ann. § 54:4-2.12— Application of act, exemptions
- N.J. Stat. Ann. § 54:4-2.13— Effective date
- N.J. Stat. Ann. § 54:4-2.25— Standard of value for assessment of real property; taxable value
- N.J. Stat. Ann. § 54:4-2.26— Percentage level of taxable value; limits
- N.J. Stat. Ann. § 54:4-2.27— Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
- N.J. Stat. Ann. § 54:4-2.31— Personal property classifications; rules and regulations
- N.J. Stat. Ann. § 54:4-2.32— Partial invalidity
- N.J. Stat. Ann. § 54:4-2.33— Repeals
- N.J. Stat. Ann. § 54:4-2.34— Applicability of act
- N.J. Stat. Ann. § 54:4-2.35— Intention of legislature
- N.J. Stat. Ann. § 54:4-2.37— Time of performance
- N.J. Stat. Ann. § 54:4-2.38— Time of performance
- N.J. Stat. Ann. § 54:4-2.39— Return of tangible personal property used in business
- N.J. Stat. Ann. § 54:4-2.40— Failure to file return; penalty
- N.J. Stat. Ann. § 54:4-2.41— Use of returns; destruction
- N.J. Stat. Ann. § 54:4-2.42— Confidential nature of returns
- N.J. Stat. Ann. § 54:4-2.43— Co-operation and assistance of assessors and public officials
- N.J. Stat. Ann. § 54:4-2.44— Standard of value; assessment
- N.J. Stat. Ann. § 54:4-2.45— True value of property; determination and reporting
- N.J. Stat. Ann. § 54:4-2.46— Time of determining true value; assessment date
- N.J. Stat. Ann. § 54:4-2.47— Taxable value of tangible personal property; computation
- N.J. Stat. Ann. § 54:4-2.48— Return of taxable personal property; filing; review, audit and determination
- N.J. Stat. Ann. § 54:4-2.49— Failure to file return; penalty
- N.J. Stat. Ann. § 54:4-2.49a— No first year payment
- N.J. Stat. Ann. § 54:4-2.50— Rules and regulations
- N.J. Stat. Ann. § 54:4-2.51— Partial invalidity
- N.J. Stat. Ann. § 54:4-2.52— Repealed
- N.J. Stat. Ann. § 54:4-2.53— Application of act
- N.J. Stat. Ann. § 54:4-3.3— Exemption of public property
- N.J. Stat. Ann. § 54:4-3.3a— Real property acquired by state, state agency or state authority; exemption during period following acquisition
- N.J. Stat. Ann. § 54:4-3.3b— Date of commencement of exemption
- N.J. Stat. Ann. § 54:4-3.3c— Acquisition defined
- N.J. Stat. Ann. § 54:4-3.3d— Liability of state for taxes after acquisition
- N.J. Stat. Ann. § 54:4-3.3e— Jurisdiction over dispute
- N.J. Stat. Ann. § 54:4-3.3f— Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
- N.J. Stat. Ann. § 54:4-3.3g— Definitions relative to certain properties acquired by municipalities
- N.J. Stat. Ann. § 54:4-3.4— Exemption of certain property of Passaic valley sewerage commission
- N.J. Stat. Ann. § 54:4-3.5— Exemption of property used for military purposes
- N.J. Stat. Ann. § 54:4-3.6— Tax exempt property
- N.J. Stat. Ann. § 54:4-3.6a— Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
- N.J. Stat. Ann. § 54:4-3.6b— Continuation on transfer from one to another nonprofit organization
- N.J. Stat. Ann. § 54:4-3.6c— Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
- N.J. Stat. Ann. § 54:4-3.6d— Lease of tax exempt property
- N.J. Stat. Ann. § 54:4-3.6e— Leased school district property
- N.J. Stat. Ann. § 54:4-3.6f— Exemption from property taxation, special assessments for certain sports and entertainment projects
- N.J. Stat. Ann. § 54:4-3.6g— Payment of net rents, revenues to city, independent audits
- N.J. Stat. Ann. § 54:4-3.6h— Powers, rights, privileges exercised by city
- N.J. Stat. Ann. § 54:4-3.6i— Terms defined
- N.J. Stat. Ann. § 54:4-3.6j— Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions
- N.J. Stat. Ann. § 54:4-3.7— Charitable institution tax exemption
- N.J. Stat. Ann. § 54:4-3.9— Exemption of burial grounds and vaults
- N.J. Stat. Ann. § 54:4-3.10— Property of firefighters' association, exemption from taxation
- N.J. Stat. Ann. § 54:4-3.11— Exemption of franchises; railroad and canal property
- N.J. Stat. Ann. § 54:4-3.13— Exemption of property of public fire patrol or salvage corps
- N.J. Stat. Ann. § 54:4-3.15— Exemption of property used by veterans who sustained a permanent disability
- N.J. Stat. Ann. § 54:4-3.18— Exemption of turnpikes
- N.J. Stat. Ann. § 54:4-3.19— Exemption of metals in transit
- N.J. Stat. Ann. § 54:4-3.20— Exemption of personal property in storage
- N.J. Stat. Ann. § 54:4-3.21— Exemption of motor vehicles
- N.J. Stat. Ann. § 54:4-3.24— Exemption of property of certain young people's associations; limitation
- N.J. Stat. Ann. § 54:4-3.25— Exemption of property of veterans' associations; limitation
- N.J. Stat. Ann. § 54:4-3.26— Exemption of certain property of fraternal organizations
- N.J. Stat. Ann. § 54:4-3.26a— Exemption of property of fraternal organizations; date of application
- N.J. Stat. Ann. § 54:4-3.27— Exemption of property of certain volunteer aid and relief associations or organizations
- N.J. Stat. Ann. § 54:4-3.28— Growing crops, trees, shrubs and vines not taxable before severance
- N.J. Stat. Ann. § 54:4-3.29— Veterans' loans, exemption from taxation
- N.J. Stat. Ann. § 54:4-3.30— Disabled veteran's exemption
- N.J. Stat. Ann. § 54:4-3.30a— Exemption from taxation for certain tenants
- N.J. Stat. Ann. § 54:4-3.31— Filing of claim
- N.J. Stat. Ann. § 54:4-3.32— Return of certain taxes collected on exempt property
- N.J. Stat. Ann. § 54:4-3.33— "Dwelling house" defined
- N.J. Stat. Ann. § 54:4-3.34— "Total blindness" defined
- N.J. Stat. Ann. § 54:4-3.35— Exemption for residences of district supervisors of religious organizations
- N.J. Stat. Ann. § 54:4-3.48— Exemption of blast or radiation fallout shelters
- N.J. Stat. Ann. § 54:4-3.49— Definition
- N.J. Stat. Ann. § 54:4-3.50— Application for exemption
- N.J. Stat. Ann. § 54:4-3.51— Continuance of exemption
- N.J. Stat. Ann. § 54:4-3.52— Historic sites; conditions; tax exemption; fee
- N.J. Stat. Ann. § 54:4-3.53— Certification of historic sites
- N.J. Stat. Ann. § 54:4-3.54— Cancellation of certification; issuance of new certification
- N.J. Stat. Ann. § 54:4-3.54a— Certain historic properties exempt from taxation; qualifications
- N.J. Stat. Ann. § 54:4-3.54a1— Findings, declarations relative to tax exemptions for certain historic site real property
- N.J. Stat. Ann. § 54:4-3.54a2— Certain tax exemptions null and void; liability for certain taxes
- N.J. Stat. Ann. § 54:4-3.54b— Certification of building as historic site; conditions; rules, regulations
- N.J. Stat. Ann. § 54:4-3.54c— Cancellation of certification, notification
- N.J. Stat. Ann. § 54:4-3.55— Pleasure boats
- N.J. Stat. Ann. § 54:4-3.56— Equipment for abating or preventing pollution; exemption
- N.J. Stat. Ann. § 54:4-3.57— Certification of air pollution abatement facility
- N.J. Stat. Ann. § 54:4-3.58— Revocation of pollution abatement certificate
- N.J. Stat. Ann. § 54:4-3.59— Exemption of improvement to water supply or sewerage disposal system
- N.J. Stat. Ann. § 54:4-3.60— Definition
- N.J. Stat. Ann. § 54:4-3.61— Application for exemption
- N.J. Stat. Ann. § 54:4-3.62— Continuance of exemption
- N.J. Stat. Ann. § 54:4-3.63— Legislative findings and declaration
- N.J. Stat. Ann. § 54:4-3.64— Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
- N.J. Stat. Ann. § 54:4-3.65— Application; filing; contents
- N.J. Stat. Ann. § 54:4-3.66— Certification; procedure; qualifications
- N.J. Stat. Ann. § 54:4-3.67— Annual certification of qualification
- N.J. Stat. Ann. § 54:4-3.68— Time for filing statements of exemption; proof of right for continuance of exemption
- N.J. Stat. Ann. § 54:4-3.69— Use of property for other than conservation or recreation purposes; roll-back taxes
- N.J. Stat. Ann. § 54:4-3.70— Administrative rules
- N.J. Stat. Ann. § 54:4-3.71— Severability
- N.J. Stat. Ann. § 54:4-3.79— Standards and guidelines; rules and regulations
- N.J. Stat. Ann. § 54:4-3.113— Definitions
- N.J. Stat. Ann. § 54:4-3.113a— Definitions relative to certain renewable energy systems
- N.J. Stat. Ann. § 54:4-3.113b— Property certified as renewable energy system exempt from taxation
- N.J. Stat. Ann. § 54:4-3.113c— Requirements for certification by local enforcing agency
- N.J. Stat. Ann. § 54:4-3.113d— Certification by local enforcing agency
- N.J. Stat. Ann. § 54:4-3.113e— Revocation of certificate
- N.J. Stat. Ann. § 54:4-3.113f— Review for aggrieved persons
- N.J. Stat. Ann. § 54:4-3.113g— Rules, regulations
- N.J. Stat. Ann. § 54:4-3.114— Certified solar energy system
- N.J. Stat. Ann. § 54:4-3.115— Certification; application; inspection of premises
- N.J. Stat. Ann. § 54:4-3.116— Certification; qualifications; contents; filing; effective date of exemption
- N.J. Stat. Ann. § 54:4-3.117— Revocation; grounds
- N.J. Stat. Ann. § 54:4-3.118— Review; action of enforcing agency; action of assessor or director of division of taxation
- N.J. Stat. Ann. § 54:4-3.119— Amount of exemption; determination
- N.J. Stat. Ann. § 54:4-3.120— Rules and regulations
- N.J. Stat. Ann. § 54:4-3.130— Definitions
- N.J. Stat. Ann. § 54:4-3.131— Certified automatic fire suppression system; tax exemption
- N.J. Stat. Ann. § 54:4-3.132— Certification; application; inspection
- N.J. Stat. Ann. § 54:4-3.133— Certificate; issuance; contents; commencement of exemption
- N.J. Stat. Ann. § 54:4-3.134— Revocation
- N.J. Stat. Ann. § 54:4-3.135— Appeals from action of enforcing agency, director of division of taxation or assessor
- N.J. Stat. Ann. § 54:4-3.136— Amount of exemption from assessed valuation
- N.J. Stat. Ann. § 54:4-3.137— Rules and regulations
- N.J. Stat. Ann. § 54:4-3.138— Tax exemption
- N.J. Stat. Ann. § 54:4-3.139— Findings, determinations
- N.J. Stat. Ann. § 54:4-3.140— Definitions
- N.J. Stat. Ann. § 54:4-3.141— Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
- N.J. Stat. Ann. § 54:4-3.142— Abatements of real property taxes for qualified residential property; application, approval, requirement
- N.J. Stat. Ann. § 54:4-3.143— Tax abatements for purchaser of residential property in urban redevelopment project
- N.J. Stat. Ann. § 54:4-3.144— Application procedure for tax abatement
- N.J. Stat. Ann. § 54:4-3.145— Financial agreement; payments in lieu of taxes
- N.J. Stat. Ann. § 54:4-3.146— Annual administration fee payable by owner to municipality
- N.J. Stat. Ann. § 54:4-3.147— Payments to be made quarterly, failure to pay; penalty
- N.J. Stat. Ann. § 54:4-3.148— Liability of owner for real property taxes on land
- N.J. Stat. Ann. § 54:4-3.149— No abatement granted for properties on which taxes are delinquent
- N.J. Stat. Ann. § 54:4-3.150— Short title
- N.J. Stat. Ann. § 54:4-3.151— Findings, declarations relative to contaminated real property
- N.J. Stat. Ann. § 54:4-3.152— Definitions
- N.J. Stat. Ann. § 54:4-3.153— Designation of environmental opportunity zones
- N.J. Stat. Ann. § 54:4-3.154— Ordinance providing for tax exemptions
- N.J. Stat. Ann. § 54:4-3.155— Required application for exemption
- N.J. Stat. Ann. § 54:4-3.156— Financial agreement evidencing approved exemption
- N.J. Stat. Ann. § 54:4-3.157— Payments in quarterly installments
- N.J. Stat. Ann. § 54:4-3.158— Remedial action workplan
- N.J. Stat. Ann. § 54:4-3.159— Real property acquired by Meadowlands Conservation Trust exempt from taxation
- N.J. Stat. Ann. § 54:4-3.160— Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
- N.J. Stat. Ann. § 54:4-3.161— Tenant rebate to medical dental practice, administration
- N.J. Stat. Ann. § 54:4-4— Certain municipal land extending into another county
- N.J. Stat. Ann. § 54:4-4.4— Initial, further statements
- N.J. Stat. Ann. § 54:4-5a— Remission of county taxes
- N.J. Stat. Ann. § 54:4-5b— County institution; defined
- N.J. Stat. Ann. § 54:4-6— County tax rebate
- N.J. Stat. Ann. § 54:4-6.1— Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
- N.J. Stat. Ann. § 54:4-6.2— Short title
- N.J. Stat. Ann. § 54:4-6.3— Definitions relative to tenants property tax rebates
- N.J. Stat. Ann. § 54:4-6.4— Property tax rebate to tenants by owner of qualified real rental property
- N.J. Stat. Ann. § 54:4-6.5— Computation of amount of property tax reduction
- N.J. Stat. Ann. § 54:4-6.6— Computation of property tax rebate
- N.J. Stat. Ann. § 54:4-6.7— Payment of property tax rebate, credit
- N.J. Stat. Ann. § 54:4-6.8— Statement of amount paid and certification of compliance; posting notice of list of rent rebate
- N.J. Stat. Ann. § 54:4-6.10— Regulations
- N.J. Stat. Ann. § 54:4-6.11— Double damages
- N.J. Stat. Ann. § 54:4-6.12— Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
- N.J. Stat. Ann. § 54:4-6.13— Severability
- N.J. Stat. Ann. § 54:4-7— Deductions for slaughter of condemned cattle
- N.J. Stat. Ann. § 54:4-8— Deductions made by tax collector; resolution
- N.J. Stat. Ann. § 54:4-8.10— Definitions
- N.J. Stat. Ann. § 54:4-8.11— Veterans' tax deduction
- N.J. Stat. Ann. § 54:4-8.12— Application for tax deduction
- N.J. Stat. Ann. § 54:4-8.13— Filing of application with assessor
- N.J. Stat. Ann. § 54:4-8.15— Facts essential to support claim for deduction
- N.J. Stat. Ann. § 54:4-8.16— Continuance of deductions
- N.J. Stat. Ann. § 54:4-8.17— Apportionment of veteran's deduction; additional to other entitlements
- N.J. Stat. Ann. § 54:4-8.18— Continuance to deduction right; change in status
- N.J. Stat. Ann. § 54:4-8.19— Rules and regulations; forms
- N.J. Stat. Ann. § 54:4-8.20— Administration of oaths
- N.J. Stat. Ann. § 54:4-8.21— Appeals
- N.J. Stat. Ann. § 54:4-8.22— Repeal
- N.J. Stat. Ann. § 54:4-8.23— Application of act
- N.J. Stat. Ann. § 54:4-8.24— Reimbursement to taxing district relative to veterans' property tax deductions
- N.J. Stat. Ann. § 54:4-8.25— Property tax deferment for certain persons in military service
- N.J. Stat. Ann. § 54:4-8.26— Written application for tax deferral; tax lien during deferment prohibited
- N.J. Stat. Ann. § 54:4-8.27— State payment to municipality, refund upon payment
- N.J. Stat. Ann. § 54:4-8.40— Definitions
- N.J. Stat. Ann. § 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
- N.J. Stat. Ann. § 54:4-8.41a— Surviving spouse over 55; entitlement of deduction
- N.J. Stat. Ann. § 54:4-8.42— Written application for deduction; inquiry into right
- N.J. Stat. Ann. § 54:4-8.43— Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
- N.J. Stat. Ann. § 54:4-8.44— Facts essential to support claims for deduction
- N.J. Stat. Ann. § 54:4-8.44a— Filing for tax deduction
- N.J. Stat. Ann. § 54:4-8.45— Continuance of deduction right; change in status
- N.J. Stat. Ann. § 54:4-8.46— Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
- N.J. Stat. Ann. § 54:4-8.47— Rules and regulations; forms; applications without sworn oaths
- N.J. Stat. Ann. § 54:4-8.48— Administration of oaths
- N.J. Stat. Ann. § 54:4-8.49— Appeals
- N.J. Stat. Ann. § 54:4-8.50— Repeal
- N.J. Stat. Ann. § 54:4-8.51— Application of act
- N.J. Stat. Ann. § 54:4-8.52— Certification of tax deductions to director
- N.J. Stat. Ann. § 54:4-8.53— Inspection of records
- N.J. Stat. Ann. § 54:4-8.53a— Reimbursement to taxing district relative to deductions
- N.J. Stat. Ann. § 54:4-8.54— Inclusion of deductions in abstract of ratables for county
- N.J. Stat. Ann. § 54:4-8.55— Notification of deduction; credit to corporation, cooperative, shareholder
- N.J. Stat. Ann. § 54:4-8.56— Regulations
- N.J. Stat. Ann. § 54:4-8.57— Short title
- N.J. Stat. Ann. § 54:4-8.58— Definitions relative to the homestead credit act
- N.J. Stat. Ann. § 54:4-8.58a— Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after; ANCHOR rebates, determination
- N.J. Stat. Ann. § 54:4-8.59— Homestead rebate or credit, amount; eligibility; determination
- N.J. Stat. Ann. § 54:4-8.60— Rebates for residential rental property units, amount; eligibility, conditions
- N.J. Stat. Ann. § 54:4-8.61— Rebates for property taxes and rent
- N.J. Stat. Ann. § 54:4-8.61a— Additional benefits, ANCHOR Property Tax Relief Program
- N.J. Stat. Ann. § 54:4-8.62— Rebate, credit applications
- N.J. Stat. Ann. § 54:4-8.63— Rebates, credits, distribution, payment
- N.J. Stat. Ann. § 54:4-8.63a— ANCHOR rebates paid, September 15
- N.J. Stat. Ann. § 54:4-8.64— Property tax delinquency; withholding of rebates, credits
- N.J. Stat. Ann. § 54:4-8.65— Rebates, credits not subject to legal process; exceptions
- N.J. Stat. Ann. § 54:4-8.66— Appeal to tax court from director's determination of amount
- N.J. Stat. Ann. § 54:4-8.66a— Misrepresentation, penalty
- N.J. Stat. Ann. § 54:4-8.66b— Erroneous rebates or credits, installment payments for senior, disabled property taxpayers
- N.J. Stat. Ann. § 54:4-8.66c— Recovery of rebates, credits
- N.J. Stat. Ann. § 54:4-8.66d— Rules, regulations
- N.J. Stat. Ann. § 54:4-8.66e— Administrative costs appropriated annually
- N.J. Stat. Ann. § 54:4-8.67— Definitions relative to homestead property tax reimbursement
- N.J. Stat. Ann. § 54:4-8.68— Income eligibility limits, adjustment
- N.J. Stat. Ann. § 54:4-8.68a— Eligibility determination, benefit payments
- N.J. Stat. Ann. § 54:4-8.69— Annual reimbursement entitlement
- N.J. Stat. Ann. § 54:4-8.70— Application for homestead property tax reimbursement
- N.J. Stat. Ann. § 54:4-8.71— Payments mailed
- N.J. Stat. Ann. § 54:4-8.72— Proportionate shares, forms of ownership
- N.J. Stat. Ann. § 54:4-8.73— Rules, regulations
- N.J. Stat. Ann. § 54:4-8.74— Determination of base year
- N.J. Stat. Ann. § 54:4-8.75— Violations, penalties
- N.J. Stat. Ann. § 54:4-8.75a— Short title
- N.J. Stat. Ann. § 54:4-8.75b— Definitions
- N.J. Stat. Ann. § 54:4-8.75c— Stay NJ property tax credit program, established
- N.J. Stat. Ann. § 54:4-8.75d— Combined single application form, promulgation
- N.J. Stat. Ann. § 54:4-8.75e— Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality
- N.J. Stat. Ann. § 54:4-8.75f— Combined single application form, applicant information required; extension, good cause; procedures
- N.J. Stat. Ann. § 54:4-8.75g— Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess
- N.J. Stat. Ann. § 54:4-8.75h— Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure
- N.J. Stat. Ann. § 54:4-8.75i— Intentional misrepresentation, repayment, property tax credit, penalties
- N.J. Stat. Ann. § 54:4-8.75j— Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency
- N.J. Stat. Ann. § 54:4-8.75k— Regulations
- N.J. Stat. Ann. § 54:4-8.75l— Annual appropriations
- N.J. Stat. Ann. § 54:4-8.75m— Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age
- N.J. Stat. Ann. § 54:4-8.75n— Restrictions, impact, interference
- N.J. Stat. Ann. § 54:4-8.75o— "Stay NJ Task Force" established, membership, report to Governor, Legislature
- N.J. Stat. Ann. § 54:4-8.75p— Review, Legislature, Governor, Stay NJ Task Force, recommendations
- N.J. Stat. Ann. § 54:4-8.75p1— Information collection, property tax credit implementation
- N.J. Stat. Ann. § 54:4-8.75p2— Authorization of administrative action, Stay NJ program, homestead property tax reimbursement program, ANCHOR Property Tax Relief Program
- N.J. Stat. Ann. § 54:4-8.76— Short title
- N.J. Stat. Ann. § 54:4-8.77— Findings, declarations relative to regionalization of certain local government services
- N.J. Stat. Ann. § 54:4-8.78— Definitions relative to regionalization of certain local government services
- N.J. Stat. Ann. § 54:4-8.79— Application for State aid to reduce property taxes; REAP formula
- N.J. Stat. Ann. § 54:4-8.80— Regional Efficiency Aid Program
- N.J. Stat. Ann. § 54:4-8.81— Rules for REAP aid to tenants
- N.J. Stat. Ann. § 54:4-8.82— Limitation on amount of deductions
- N.J. Stat. Ann. § 54:4-9.1— Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
- N.J. Stat. Ann. § 54:4-9.2— Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
- N.J. Stat. Ann. § 54:4-9.3— Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
- N.J. Stat. Ann. § 54:4-10— Guardians and representatives; assessments in name of; estates
- N.J. Stat. Ann. § 54:4-11.1— Outdoor advertising space, fee; definitions
- N.J. Stat. Ann. § 54:4-12— Assessor; duties; ascertain persons and property taxable
- N.J. Stat. Ann. § 54:4-13— Refusal of person to be sworn or answer; penalty
- N.J. Stat. Ann. § 54:4-16— Assessor empowered to examine under oath
- N.J. Stat. Ann. § 54:4-17— Oath; form and content
- N.J. Stat. Ann. § 54:4-20— Exemption of personal property of life insurance companies subject to franchise tax
- N.J. Stat. Ann. § 54:4-23— Assessment of real property; conditions for reassessment
- N.J. Stat. Ann. § 54:4-23.1— Short title
- N.J. Stat. Ann. § 54:4-23.2— Value of land actively devoted to agricultural or horticultural use
- N.J. Stat. Ann. § 54:4-23.3— Agricultural use of land
- N.J. Stat. Ann. § 54:4-23.3a— Application; review for compliance
- N.J. Stat. Ann. § 54:4-23.3b— Disqualification
- N.J. Stat. Ann. § 54:4-23.3c— Land use for taxation purposes
- N.J. Stat. Ann. § 54:4-23.3d— Development of guidelines for certain agricultural, horticultural practices
- N.J. Stat. Ann. § 54:4-23.3e— Land used not considered in agricultural, horticultural use
- N.J. Stat. Ann. § 54:4-23.4— Land deemed in horticultural use
- N.J. Stat. Ann. § 54:4-23.5— Land deemed actively devoted to agricultural, horticultural, woodland use
- N.J. Stat. Ann. § 54:4-23.6— Qualifications for valuation, assessment, taxation
- N.J. Stat. Ann. § 54:4-23.7— Considerations of assessor in valuing land
- N.J. Stat. Ann. § 54:4-23.7a— Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
- N.J. Stat. Ann. § 54:4-23.7b— Provision of plan with application
- N.J. Stat. Ann. § 54:4-23.8— Determination of amount of rollback taxes
- N.J. Stat. Ann. § 54:4-23.9— Procedure for assessment, collection, payment, etc., of roll-back taxes
- N.J. Stat. Ann. § 54:4-23.10— Determination of true value of land for purposes of state school aid and determining apportionment valuation
- N.J. Stat. Ann. § 54:4-23.11— Area of land included
- N.J. Stat. Ann. § 54:4-23.12— Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations
- N.J. Stat. Ann. § 54:4-23.13— Determination of eligibility of land for valuation, assessment, taxation
- N.J. Stat. Ann. § 54:4-23.13b— Notice of disallowance
- N.J. Stat. Ann. § 54:4-23.13c— Eligibility of land for certain use relative to livestock
- N.J. Stat. Ann. § 54:4-23.14— Application form; contents; violations, penalties
- N.J. Stat. Ann. § 54:4-23.14a— Internet-based application portal, application for valuation, assessment, taxation under “Farmland Assessment Act of 1964.”
- N.J. Stat. Ann. § 54:4-23.15— Continuance of valuation, assessment and taxation under act
- N.J. Stat. Ann. § 54:4-23.15a— Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
- N.J. Stat. Ann. § 54:4-23.16— Separation or split off of part of land
- N.J. Stat. Ann. § 54:4-23.18— Location of contiguous land in more than one taxing district
- N.J. Stat. Ann. § 54:4-23.19— Tax list and duplicate; factual details
- N.J. Stat. Ann. § 54:4-23.20— State Farmland Evaluation Committee
- N.J. Stat. Ann. § 54:4-23.21— Rules and regulations; forms
- N.J. Stat. Ann. § 54:4-23.22— Partial invalidity
- N.J. Stat. Ann. § 54:4-23.23— Applicability to tax year 1965 and subsequent tax years
- N.J. Stat. Ann. § 54:4-23.24— Residential property rezoned into commercial or industrial zone; valuation and assessment
- N.J. Stat. Ann. § 54:4-23a— Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
- N.J. Stat. Ann. § 54:4-23b— Inspections of real property for purposes of reassessment
- N.J. Stat. Ann. § 54:4-23c— Rules, regulations
- N.J. Stat. Ann. § 54:4-24— Assessor's list; form and content
- N.J. Stat. Ann. § 54:4-25— Tract lying between two districts; how assessed
- N.J. Stat. Ann. § 54:4-26— Assessor to follow forms and methods prescribed by director
- N.J. Stat. Ann. § 54:4-27— Exempt property listed separately
- N.J. Stat. Ann. § 54:4-28— Assessments by block system and house number
- N.J. Stat. Ann. § 54:4-29— Purchaser of realty may present deed to assessor for certificate
- N.J. Stat. Ann. § 54:4-30— Duty of county recording officer where deed not certified
- N.J. Stat. Ann. § 54:4-31— Abstract of deed provided electronically, mailed to assessor
- N.J. Stat. Ann. § 54:4-32— Fee; refusal of deed for lack of address
- N.J. Stat. Ann. § 54:4-33— Taxation of mortgaged property
- N.J. Stat. Ann. § 54:4-34— Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
- N.J. Stat. Ann. § 54:4-34.3— Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
- N.J. Stat. Ann. § 54:4-35— Period for assessing; assessor's duplicate; preliminary, final assessment list
- N.J. Stat. Ann. § 54:4-35.1— Material depreciation of structure; determination of value
- N.J. Stat. Ann. § 54:4-36— Assessor's affidavit; form and content
- N.J. Stat. Ann. § 54:4-36.1— Statement of estimated total amount of approved tax deductions
- N.J. Stat. Ann. § 54:4-37— Penalty for failure to file duplicate; removal of assessor
- N.J. Stat. Ann. § 54:4-38— Public inspection notice; advertisement; appeals
- N.J. Stat. Ann. § 54:4-38.1— Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal
- N.J. Stat. Ann. § 54:4-39— Amount appropriated for schools; notification by state comptroller
- N.J. Stat. Ann. § 54:4-40— Amount required by general tax for state purposes; notification
- N.J. Stat. Ann. § 54:4-41— County requirements certified by clerk of freeholders; apportionment between districts
- N.J. Stat. Ann. § 54:4-42— Tax requirements certified to county tax board
- N.J. Stat. Ann. § 54:4-43— Judgment executions added to tax requirements; duty of county board
- N.J. Stat. Ann. § 54:4-44— Inclusion in next levy in certain cases
- N.J. Stat. Ann. § 54:4-45— Certified statement of amount of moneys appropriated for school purposes
- N.J. Stat. Ann. § 54:4-46— Tax lists and duplicates revised by county board
- N.J. Stat. Ann. § 54:4-46.1— Adding amount of approved tax deductions to net amount to be raised by taxation
- N.J. Stat. Ann. § 54:4-47— Revision and equalization; functions of county board
- N.J. Stat. Ann. § 54:4-48— Changes entered; amount of total tax fixed
- N.J. Stat. Ann. § 54:4-49— Apportionment valuation; amount to be apportioned among taxing districts; debits and credits
- N.J. Stat. Ann. § 54:4-49.1— Apportionment valuation; property with local property taxes in default and lien unenforceable
- N.J. Stat. Ann. § 54:4-50— Reductions in assessments after rate fixed; additional payments; determination
- N.J. Stat. Ann. § 54:4-51— Excess payment; crediting and application
- N.J. Stat. Ann. § 54:4-52— Table of aggregates for county; prepared by county board
- N.J. Stat. Ann. § 54:4-52.1— Effective date
- N.J. Stat. Ann. § 54:4-53— Clerical errors; adjustment in following year
- N.J. Stat. Ann. § 54:4-54— Correction of errors; assessment against or payment on wrong property; refund
- N.J. Stat. Ann. § 54:4-55— Corrected duplicates returned to taxing districts; lists remain on record
- N.J. Stat. Ann. § 54:4-55.1— Custody of duplicate tax lists by collectors--Failure to return--Penalty
- N.J. Stat. Ann. § 54:4-56— Taxes on property sold; apportionment; lien unaffected
- N.J. Stat. Ann. § 54:4-57— Taxes on federal property; payment by municipality deferred until collected
- N.J. Stat. Ann. § 54:4-58— Tax, assessment or water rate not set aside for irregularities or illegality
- N.J. Stat. Ann. § 54:4-59— Court to amend and fix amount due
- N.J. Stat. Ann. § 54:4-60— Lien; court may make proper levy
- N.J. Stat. Ann. § 54:4-61— When assessment not to be set aside
- N.J. Stat. Ann. § 54:4-62— Amendment of assessment; grounds; computation
- N.J. Stat. Ann. § 54:4-63.1— "Completed" defined
- N.J. Stat. Ann. § 54:4-63.2— Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
- N.J. Stat. Ann. § 54:4-63.3— Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
- N.J. Stat. Ann. § 54:4-63.4— Forms and methods prescribed by State Tax Commissioner
- N.J. Stat. Ann. § 54:4-63.5— Filing, examination, correction and delivery to collectors
- N.J. Stat. Ann. § 54:4-63.6— Entry of added assessments; extension of tax
- N.J. Stat. Ann. § 54:4-63.7— Tax bills for added taxes
- N.J. Stat. Ann. § 54:4-63.8— Time of payment and delinquency
- N.J. Stat. Ann. § 54:4-63.9— Collection and accounting for taxes
- N.J. Stat. Ann. § 54:4-63.10— Payments by municipality to county
- N.J. Stat. Ann. § 54:4-63.11— Appeals from added assessments
- N.J. Stat. Ann. § 54:4-63.11a— Extension for hearing of appeal for added assessments
- N.J. Stat. Ann. § 54:4-63.12— Power of county board of taxation to assess omitted property
- N.J. Stat. Ann. § 54:4-63.13— Complaints of omitted property; procedure
- N.J. Stat. Ann. § 54:4-63.14— Summary hearing; judgment
- N.J. Stat. Ann. § 54:4-63.15— Assessment of omitted property
- N.J. Stat. Ann. § 54:4-63.16— Omitted assessment list and listing of assessments
- N.J. Stat. Ann. § 54:4-63.17— Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
- N.J. Stat. Ann. § 54:4-63.18— Entry of omitted assessments; extension
- N.J. Stat. Ann. § 54:4-63.19— Duties of collector; taxpayer put upon notice
- N.J. Stat. Ann. § 54:4-63.20— Time for payment of taxes; delinquent taxes; lien
- N.J. Stat. Ann. § 54:4-63.21— Collection of taxes and accounting
- N.J. Stat. Ann. § 54:4-63.22— Payments by municipalities to counties
- N.J. Stat. Ann. § 54:4-63.23— Review of judgment of county board of taxation
- N.J. Stat. Ann. § 54:4-63.24— Application of act
- N.J. Stat. Ann. § 54:4-63.25— Effective date
- N.J. Stat. Ann. § 54:4-63.26— Exempt property which ceases to be exempt
- N.J. Stat. Ann. § 54:4-63.27— Valuation of property previously exempt
- N.J. Stat. Ann. § 54:4-63.28— Time when exemption ceased as affecting time of assessment
- N.J. Stat. Ann. § 54:4-63.29— Law applicable to property which ceases to be exempt
- N.J. Stat. Ann. § 54:4-63.30— Effective date
- N.J. Stat. Ann. § 54:4-63.31— Assessment of omitted property; determination of taxable value
- N.J. Stat. Ann. § 54:4-63.32— Assessor's omitted list; filing; public record
- N.J. Stat. Ann. § 54:4-63.33— Listing names and properties; forms and methods
- N.J. Stat. Ann. § 54:4-63.34— Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
- N.J. Stat. Ann. § 54:4-63.35— Notice to owner of omitted tax assessment
- N.J. Stat. Ann. § 54:4-63.36— Tax bills; preparation and delivery; taxpayer put upon notice
- N.J. Stat. Ann. § 54:4-63.37— Payment of taxes; collection and accounting
- N.J. Stat. Ann. § 54:4-63.38— Payments by municipality to county
- N.J. Stat. Ann. § 54:4-63.39— Appeals to county board of taxation from omitted assessments
- N.J. Stat. Ann. § 54:4-63.39a— Extension for hearing of appeal for omitted assessments
- N.J. Stat. Ann. § 54:4-63.40— Application of act
- N.J. Stat. Ann. § 54:4-64— Delivery of tax bills
- N.J. Stat. Ann. § 54:4-64.1— Flood insurance; notice of eligibility and effect of failure to carry
- N.J. Stat. Ann. § 54:4-64a— Complete tax bill, computation of first and second installments
- N.J. Stat. Ann. § 54:4-65— Form and content of property tax bills
- N.J. Stat. Ann. § 54:4-65.1— Additional information printed on tax bill
- N.J. Stat. Ann. § 54:4-66— When calendar year taxes payable, delinquent
- N.J. Stat. Ann. § 54:4-66.1— Fiscal year taxes payable, delinquent; definitions; formula
- N.J. Stat. Ann. § 54:4-66.2— Estimated, reconciled tax bills for municipalities, procedures
- N.J. Stat. Ann. § 54:4-66.3— Estimated, reconciled tax bills for municipality operating on calendar fiscal year
- N.J. Stat. Ann. § 54:4-66.4— Estimated reconciled tax bills for municipality operating on State fiscal year
- N.J. Stat. Ann. § 54:4-66.5— Regulations, forms, procedures
- N.J. Stat. Ann. § 54:4-66.6— Definitions relative to local government unit charitable funds
- N.J. Stat. Ann. § 54:4-66.7— Establishment of certain charitable, spillover funds by local unit
- N.J. Stat. Ann. § 54:4-66.8— Permitted donations; use of funds
- N.J. Stat. Ann. § 54:4-66.9— Credit applied to property taxes
- N.J. Stat. Ann. § 54:4-66.10— Construction of act
- N.J. Stat. Ann. § 54:4-66.11— Immunity from certain liability
- N.J. Stat. Ann. § 54:4-66.12— Rules, regulations
- N.J. Stat. Ann. § 54:4-67— Discount for prepayment; interest for delinquencies; notification; exceptions
- N.J. Stat. Ann. § 54:4-67.1— Accounts of unpaid properties deemed delinquent
- N.J. Stat. Ann. § 54:4-68— Property taxes, assessments, prepayment in certain cases
- N.J. Stat. Ann. § 54:4-68.1— Definitions relative to prepayment; issuance of receipt, refund
- N.J. Stat. Ann. § 54:4-69— Discount; excess refunded; deficiency collected
- N.J. Stat. Ann. § 54:4-69.1— Payment of taxes by mortgagee
- N.J. Stat. Ann. § 54:4-69.2— Credit, against taxes due or to become due, for refund on reduction of assessment
- N.J. Stat. Ann. § 54:4-70— Acceptance of orders issued by school board as tax payments
- N.J. Stat. Ann. § 54:4-71— Payments entered in duplicate; cash book; mechanical recordation
- N.J. Stat. Ann. § 54:4-72— Collector's office; when open
- N.J. Stat. Ann. § 54:4-73— Collector's monthly report; payments to municipal treasurer
- N.J. Stat. Ann. § 54:4-74— Payment of State and county taxes by municipality
- N.J. Stat. Ann. § 54:4-75— Payment by municipality of school moneys to board secretary or treasurer
- N.J. Stat. Ann. § 54:4-76— Payment of taxes due by municipality, county; borrowing permitted, interest; waiver
- N.J. Stat. Ann. § 54:4-77— State taxes; payment by county
- N.J. Stat. Ann. § 54:4-78— Enforcement of payment of personal taxes
- N.J. Stat. Ann. § 54:4-79— Arrest and imprisonment for nonpayment of personal taxes
- N.J. Stat. Ann. § 54:4-80— Warrant for distress or imprisonment; deputies; liability of collector
- N.J. Stat. Ann. § 54:4-81— Certificate of commitment; certificate of release
- N.J. Stat. Ann. § 54:4-82— Hearing on debtor's ability to pay
- N.J. Stat. Ann. § 54:4-83— Limit to imprisonment for dog tax
- N.J. Stat. Ann. § 54:4-84— Advertisement and sale of personal property for taxes
- N.J. Stat. Ann. § 54:4-85— Collector's fees
- N.J. Stat. Ann. § 54:4-86— Further action to collect tax due; collector of arrears; bond
- N.J. Stat. Ann. § 54:4-87— Collectors of arrears; powers and duties
- N.J. Stat. Ann. § 54:4-88— Collector of arrears; no compensation in certain cases; appointment revocable
- N.J. Stat. Ann. § 54:4-90— Sale of timber on unimproved, untenanted and other land
- N.J. Stat. Ann. § 54:4-91— Collector's annual statement of receipts
- N.J. Stat. Ann. § 54:4-91.1— Collector's list of delinquent taxes believed not collectible
- N.J. Stat. Ann. § 54:4-91.2— Release of collector; cancellation of uncollectible taxes
- N.J. Stat. Ann. § 54:4-91.3— Effective date
- N.J. Stat. Ann. § 54:4-95— List of delinquents published; cost charged
- N.J. Stat. Ann. § 54:4-96— Taxes exceeding value of realty; adjustment and settlement
- N.J. Stat. Ann. § 54:4-97— Settlement of unpaid taxes by city when lien is questioned
- N.J. Stat. Ann. § 54:4-98— Action when payment is made; cancellation of record
- N.J. Stat. Ann. § 54:4-99— Adjustment of past due taxes and interest charges; lien unaffected
- N.J. Stat. Ann. § 54:4-100— Principal sum not to be abated unless market value exceeded
- N.J. Stat. Ann. § 54:4-101— Payment required in sixty days
- N.J. Stat. Ann. § 54:4-102— Rules and regulations
- N.J. Stat. Ann. § 54:4-103— Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
- N.J. Stat. Ann. § 54:4-104— Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
- N.J. Stat. Ann. § 54:4-104.1— Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
- N.J. Stat. Ann. § 54:4-104.2— Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
- N.J. Stat. Ann. § 54:4-104.3— Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
- N.J. Stat. Ann. § 54:4-105— Remissions credited on second half of taxes
- N.J. Stat. Ann. § 54:4-106— Payment of taxes by receivers and assignees; wage liens unaffected
- N.J. Stat. Ann. § 54:4-107— Taxes and assessments for municipal purposes assessed against state; cancellation
- N.J. Stat. Ann. § 54:4-108— Assessment and collection of taxes in districts illegally incorporated; interest
- N.J. Stat. Ann. § 54:4-109— Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
- N.J. Stat. Ann. § 54:4-110— "Municipal charges" defined
- N.J. Stat. Ann. § 54:4-111— Other rights unimpaired
- N.J. Stat. Ann. § 54:4-112— Conditions precedent to compromise settlement
- N.J. Stat. Ann. § 54:4-113— Other laws unaffected
- N.J. Stat. Ann. § 54:4-114— Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
- N.J. Stat. Ann. § 54:4-115— Method of procedure by municipality
- N.J. Stat. Ann. § 54:4-116— Acceptance of deed by municipality
- N.J. Stat. Ann. § 54:4-117— When settlement prohibited
- N.J. Stat. Ann. § 54:4-118— Not to be at variance with law
- N.J. Stat. Ann. § 54:4-119— Owner to pay all expenses
- N.J. Stat. Ann. § 54:4-120— "Municipal charges" defined
- N.J. Stat. Ann. § 54:4-121— Other laws unaffected
- N.J. Stat. Ann. § 54:4-121.1— Poll tax, cancellation of
- N.J. Stat. Ann. § 54:4-122— May compromise, adjust or cancel cemetery assessments
- N.J. Stat. Ann. § 54:4-122.1— Receipt and custody of municipal tax collections and other public moneys; purpose of Act
- N.J. Stat. Ann. § 54:4-122.2— Definitions
- N.J. Stat. Ann. § 54:4-122.3— Deposit of tax collections and other public moneys in designated banks or trust companies
- N.J. Stat. Ann. § 54:4-122.4— Bond of municipal collector; conditions
- N.J. Stat. Ann. § 54:4-122.5— Penalty of collector's bond; minimum penalties; determination by Local Government Board
- N.J. Stat. Ann. § 54:4-122.6— System of internal checks in lieu of minimum penalties
- N.J. Stat. Ann. § 54:4-122.7— Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
- N.J. Stat. Ann. § 54:4-122.8— Tax bill receipting machine; approval; access; duties of clerk
- N.J. Stat. Ann. § 54:4-122.9— Official tax receiving agency; designation of bank or trust company; rules and regulations
- N.J. Stat. Ann. § 54:4-122.10— Office deemed vacant on collector's failure to give bond
- N.J. Stat. Ann. § 54:4-122.11— Release of surety on tax collector's bond from future accruing liability; hearing
- N.J. Stat. Ann. § 54:4-122.12— Findings and order of State Board on release from bond
- N.J. Stat. Ann. § 54:4-122.13— Rules and regulations
- N.J. Stat. Ann. § 54:4-122.14— Application of Act
- N.J. Stat. Ann. § 54:4-123— Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
- N.J. Stat. Ann. § 54:4-124— Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
- N.J. Stat. Ann. § 54:4-125— Fees not to be allowed to receiver or counsel
- N.J. Stat. Ann. § 54:4-126— Expenses in connection with operation of property; payment
- N.J. Stat. Ann. § 54:4-127— Real property sold or to be sold for delinquent taxes as subject to Act
- N.J. Stat. Ann. § 54:4-128— Facts to be established; verification of complaint, effect
- N.J. Stat. Ann. § 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
- N.J. Stat. Ann. § 54:4-130— Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
- N.J. Stat. Ann. § 54:4-131— Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
- N.J. Stat. Ann. § 54:4-132— Remedy as cumulative
- N.J. Stat. Ann. § 54:4-133— Exceptions to application of Act
- N.J. Stat. Ann. § 54:4-134— Application of refund to delinquency
- N.J. Stat. Ann. § 54:4-135— Construction of act
- N.J. Stat. Ann. § 54:4-136— Application of act