N.J. Stat. tit. 54, ch. 4A

N.J. Stat. tit. 54, ch. 4A
in effect

N.J. Stat. § 54:4A-1 United States or agency thereof, contributions in lieu of taxes, procedure; disposition.

1. In case the Government of the United States or any agency thereof shall make contributions in lieu of taxes, the contributions shall be made and received as follows: In the case of contributions made in lieu of the State school tax, such contribution shall be made to the Treasurer of the State and shall be considered as an addition to the State school tax levied against the county in which the property of the Government of the United States or any agency thereof is situated for which the in lieu contribution is made, and shall be apportioned in the same manner as the State school tax is apportioned. In case of contribution made in lieu of county or county subdivision taxes, such contribution shall be made to the county treasurer to be used for such purposes as the tax is used for which the in lieu payment is made. In case of contribution made in lieu of the local school tax, such contribution shall be made to the board secretary or treasurer of school moneys, as appropriate, of the school district in which the property is located, for which the in lieu contribution is made, and to be used for school purposes. In case of contribution made in lieu of municipal or municipal subdivision purpose taxes, such contribution shall be made to the treasurer of the municipality to be used for such purposes as the tax is used for which the in lieu contribution is made. L.1945, c.66, s.1; amended 2010, c.39, s.37.

N.J. Stat. § 54:4A-2 Contributions in lieu of taxes for prior years; disposition

Should be contribution be made in lieu of taxes levied for prior years, such contributions shall be made as provided by section one hereof and shall be used for the purposes designated in section one. L.1945, c. 66, p. 345, s. 2.

N.J. Stat. § 54:4A-3 Receipt given for contributions in lieu of taxes.

3. The treasurer, or board secretary or treasurer of school moneys, as appropriate, receiving any of the above contributions in lieu of taxes is authorized to give a receipt therefor. L.1945, c.66, s.3; amended 2010, c.39, s.38.

N.J. Stat. § 54:4A-4 Palisades Interstate Park lands; compensation to municipalities

The assessor of any municipality, wherein is situate lands exempt from taxation and held by the Palisades Interstate Park Commission exceeding in the aggregate ten per centum (10%) of the total area thereof, shall file with the county board of taxation in each year, with his assessment list, a certificate that the area of such lands exceeds in the aggregate ten per centum (10%) of the total area of the municipality, briefly describing the same, and stating the value of such lands without the buildings and improvements, if any, as valued in his list of exempt property, prepared pursuant to section 54:4-27 of the Revised Statutes. L.1947, c. 73, p. 441, s. 1.

N.J. Stat. § 54:4A-5 Estimate of sum municipality would have derived; appropriation

The county board of taxation shall, in each year, estimate the sum of money which the municipality would have derived during said year as tax revenue for local purposes from such lands, if the same were not exempt from taxation, as soon as practicable after the receipt of such certificate and shall forthwith certify such amount to the clerk of the municipality and to the State Department of Taxation and Finance and the State Department of Taxation and Finance shall transmit copies of said certificate to the Governor forthwith and to the chairmen of the Appropriation Committees of the Senate and General Assembly during the first week of the session of the Legislature held in the next ensuing calendar year, to the end that there may be appropriated by the Legislature to such municipality a sum to compensate such municipality for the loss of revenue occasioned by reason of the exemption from taxation of such lands. L.1947, c. 73, p. 441, s. 2.

N.J. Stat. § 54:4A-6 Budget; including sum appropriated

Any sum so appropriated in any year shall be included by the municipality in its budget for the following year as anticipated revenue and shall be paid to the municipality on or before July first of that year, according to the warrant of the Commissioner of Taxation and Finance drawn on the State Treasurer to the order of the treasurer of the municipality. L.1947, c. 73, p. 442, s. 3.

N.J. Stat. § 54:4A-7 Use of sum appropriated

The said sum, so appropriated and paid to the municipality, shall be used by the municipality for general municipal purposes. L.1947, c. 73, p. 442, s. 4.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026

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