N.J. Stat. tit. 54, ch. 4
N.J. Stat. tit. 54, ch. 4
in effectContents
section4-1. Property subject to taxation.section4-1.1. Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted propertysection4-1.2. Short titlesection4-1.3. Legislative findings and determinationssection4-1.4. Definitionssection4-1.5. Manufactured homes subject to taxation as real propertysection4-1.6. 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 surchargesection4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first salesection4-1.8. Trailers; inapplicability of actsection4-1.9. Transfer inheritance and estate tax; application to manufactured homessection4-1.10. Tax exempt real property; activity conducted for profit; tax liability of private partysection4-1.11. Procedures for administration of taxsection4-1.12. Storage tank deemed real propertysection4-1.13. Short titlesection4-1.14. Findings, declarationssection4-1.15. Definitionssection4-1.16. Schedule for reducing assessmentsection4-1.17. Construction of 1997 utility tax act.section4-1.18. Definitions relative to taxation of recreational vehicles.section4-1.19. Exemption from taxation as real property for certain recreational vehicles.section4-1.20. Outdoor advertising sign, structure deemed real property.section4-2. Taxation of property of corporationssection4-2.2a. State property definedsection4-2.2b. State property; assessment and subjection to in lieu tax paymentsection4-2.2c. Statements of taxable valuesection4-2.2d. Review and revision of list and assessment by director; notice; finality of determination by directorsection4-2.2e. State's liability for in lieu tax payments; computation; limitationssection4-2.2e1. Adjustments to in lieu of tax paymentsection4-2.2f. Certification of amount of liabilitysection4-2.2g. Annual appropriation; inclusion in budgetsection4-2.2h. Anticipation by municipalities in preparation of annual budgetsection4-2.2i. Payment; datessection4-2.2j. Appropriation lower than amount necessary for full funding; apportionment of paymentssection4-2.2k. Rules and regulations; access to facts and informationsection4-2.3. Exempt property leased to person whose property is not exemptsection4-2.4. Leasehold less than calendar year; proportionate assessmentsection4-2.5. Added Assessment Listssection4-2.6. Collection of taxes on leasehold estatesection4-2.7. Appealsection4-2.8. Lien upon leasehold estatesection4-2.9. Proportionate cancellation on termination of leasehold estatesection4-2.10. Anticipation of taxes to be collected from leasehold estatessection4-2.11. Leasehold estates existing October 1, 1949section4-2.12. Application of act, exemptions.section4-2.13. Effective datesection4-2.25. Standard of value for assessment of real property; taxable valuesection4-2.26. Percentage level of taxable value; limitssection4-2.27. Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establishsection4-2.31. Personal property classifications; rules and regulationssection4-2.32. Partial invaliditysection4-2.33. Repealssection4-2.34. Applicability of actsection4-2.35. Intention of legislaturesection4-2.37. Time of performancesection4-2.38. Time of performancesection4-2.39. Return of tangible personal property used in businesssection4-2.40. Failure to file return; penaltysection4-2.41. Use of returns; destructionsection4-2.42. Confidential nature of returnssection4-2.43. Co-operation and assistance of assessors and public officialssection4-2.44. Standard of value; assessmentsection4-2.45. True value of property; determination and reportingsection4-2.46. Time of determining true value; assessment datesection4-2.47. Taxable value of tangible personal property; computationsection4-2.48. Return of taxable personal property; filing; review, audit and determinationsection4-2.49. Failure to file return; penaltysection4-2.49a. No first year paymentsection4-2.50. Rules and regulationssection4-2.51. Partial invaliditysection4-2.52. Repealedsection4-2.53. Application of actsection4-3.3. Exemption of public property.section4-3.3a. Real property acquired by state, state agency or state authority; exemption during period following acquisitionsection4-3.3b. Date of commencement of exemptionsection4-3.3c. Acquisition definedsection4-3.3d. Liability of state for taxes after acquisitionsection4-3.3e. Jurisdiction over disputesection4-3.3f. Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting lawssection4-3.3g. Definitions relative to certain properties acquired by municipalities.section4-3.4. Exemption of certain property of Passaic valley sewerage commissionsection4-3.5. Exemption of property used for military purposessection4-3.6. Tax exempt property.section4-3.6a. Exemption of property of nonprofit association used for production and broadcasting of educational television and radiosection4-3.6b. Continuation on transfer from one to another nonprofit organizationsection4-3.6c. Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipalitysection4-3.6d. Lease of tax exempt propertysection4-3.6e. Leased school district propertysection4-3.6f. Exemption from property taxation, special assessments for certain sports and entertainment projects.section4-3.6g. Payment of net rents, revenues to city, independent audits.section4-3.6h. Powers, rights, privileges exercised by city.section4-3.6i. Terms defined.section4-3.6j. Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions.section4-3.7. Charitable institution tax exemptionsection4-3.9. Exemption of burial grounds and vaultssection4-3.10. Property of firefighters' association, exemption from taxation.section4-3.11. Exemption of franchises; railroad and canal propertysection4-3.13. Exemption of property of public fire patrol or salvage corpssection4-3.15. Exemption of property used by veterans who sustained a permanent disability.section4-3.18. Exemption of turnpikessection4-3.19. Exemption of metals in transitsection4-3.20. Exemption of personal property in storagesection4-3.21. Exemption of motor vehiclessection4-3.24. Exemption of property of certain young people's associations; limitationsection4-3.25. Exemption of property of veterans' associations; limitationsection4-3.26. Exemption of certain property of fraternal organizationssection4-3.26a. Exemption of property of fraternal organizations; date of applicationsection4-3.27. Exemption of property of certain volunteer aid and relief associations or organizationssection4-3.28. Growing crops, trees, shrubs and vines not taxable before severancesection4-3.29. Veterans' loans, exemption from taxationsection4-3.30. Disabled veteran's exemption.section4-3.30a. Exemption from taxation for certain tenants.section4-3.31. Filing of claim.section4-3.32. Return of certain taxes collected on exempt property.section4-3.33. "Dwelling house" defined.section4-3.34. "Total blindness" definedsection4-3.35. Exemption for residences of district supervisors of religious organizationssection4-3.48. Exemption of blast or radiation fallout shelterssection4-3.49. Definitionsection4-3.50. Application for exemptionsection4-3.51. Continuance of exemptionsection4-3.52. Historic sites; conditions; tax exemption; fee.section4-3.53. Certification of historic sites.section4-3.54. Cancellation of certification; issuance of new certification.section4-3.54a. Certain historic properties exempt from taxation; qualifications.section4-3.54a1. Findings, declarations relative to tax exemptions for certain historic site real property.section4-3.54a2. Certain tax exemptions null and void; liability for certain taxes.section4-3.54b. Certification of building as historic site; conditions; rules, regulations.section4-3.54c. Cancellation of certification, notification.section4-3.55. Pleasure boatssection4-3.56. Equipment for abating or preventing pollution; exemptionsection4-3.57. Certification of air pollution abatement facilitysection4-3.58. Revocation of pollution abatement certificatesection4-3.59. Exemption of improvement to water supply or sewerage disposal systemsection4-3.60. Definitionsection4-3.61. Application for exemptionsection4-3.62. Continuance of exemptionsection4-3.63. Legislative findings and declarationsection4-3.64. Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualificationsection4-3.65. Application; filing; contentssection4-3.66. Certification; procedure; qualificationssection4-3.67. Annual certification of qualificationsection4-3.68. Time for filing statements of exemption; proof of right for continuance of exemptionsection4-3.69. Use of property for other than conservation or recreation purposes; roll-back taxessection4-3.70. Administrative rulessection4-3.71. Severabilitysection4-3.79. Standards and guidelines; rules and regulationssection4-3.113. Definitionssection4-3.113a. Definitions relative to certain renewable energy systems.section4-3.113b. Property certified as renewable energy system exempt from taxation.section4-3.113c. Requirements for certification by local enforcing agency.section4-3.113d. Certification by local enforcing agency.section4-3.113e. Revocation of certificate.section4-3.113f. Review for aggrieved persons.section4-3.113g. Rules, regulations.section4-3.114. Certified solar energy systemsection4-3.115. Certification; application; inspection of premisessection4-3.116. Certification; qualifications; contents; filing; effective date of exemptionsection4-3.117. Revocation; groundssection4-3.118. Review; action of enforcing agency; action of assessor or director of division of taxationsection4-3.119. Amount of exemption; determinationsection4-3.120. Rules and regulationssection4-3.130. Definitionssection4-3.131. Certified automatic fire suppression system; tax exemptionsection4-3.132. Certification; application; inspectionsection4-3.133. Certificate; issuance; contents; commencement of exemptionsection4-3.134. Revocationsection4-3.135. Appeals from action of enforcing agency, director of division of taxation or assessorsection4-3.136. Amount of exemption from assessed valuationsection4-3.137. Rules and regulationssection4-3.138. Tax exemptionsection4-3.139. Findings, determinationssection4-3.140. Definitionssection4-3.141. Determination of need of rehabilitation; conversion or building of residential properties by municipal governing bodysection4-3.142. Abatements of real property taxes for qualified residential property; application, approval, requirementsection4-3.143. Tax abatements for purchaser of residential property in urban redevelopment projectsection4-3.144. Application procedure for tax abatementsection4-3.145. Financial agreement; payments in lieu of taxes.section4-3.146. Annual administration fee payable by owner to municipalitysection4-3.147. Payments to be made quarterly, failure to pay; penaltysection4-3.148. Liability of owner for real property taxes on landsection4-3.149. No abatement granted for properties on which taxes are delinquentsection4-3.150. Short titlesection4-3.151. Findings, declarations relative to contaminated real propertysection4-3.152. Definitionssection4-3.153. Designation of environmental opportunity zonessection4-3.154. Ordinance providing for tax exemptionssection4-3.155. Required application for exemptionsection4-3.156. Financial agreement evidencing approved exemptionsection4-3.157. Payments in quarterly installmentssection4-3.158. Remedial action workplan.section4-3.159. Real property acquired by Meadowlands Conservation Trust exempt from taxation.section4-3.160. Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.section4-3.161. Tenant rebate to medical dental practice, administration.section4-4. Certain municipal land extending into another countysection4-4.4. Initial, further statementssection4-5a. Remission of county taxessection4-5b. County institution; definedsection4-6. County tax rebatesection4-6.1. Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposessection4-6.2. Short titlesection4-6.3. Definitions relative to tenants property tax rebates.section4-6.4. Property tax rebate to tenants by owner of qualified real rental propertysection4-6.5. Computation of amount of property tax reductionsection4-6.6. Computation of property tax rebatesection4-6.7. Payment of property tax rebate, creditsection4-6.8. Statement of amount paid and certification of compliance; posting notice of list of rent rebatesection4-6.10. Regulationssection4-6.11. Double damagessection4-6.12. Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdictionsection4-6.13. Severabilitysection4-7. Deductions for slaughter of condemned cattlesection4-8. Deductions made by tax collector; resolutionsection4-8.10. Definitions.section4-8.11. Veterans' tax deduction.section4-8.12. Application for tax deduction.section4-8.13. Filing of application with assessorsection4-8.15. Facts essential to support claim for deduction.section4-8.16. Continuance of deductionssection4-8.17. Apportionment of veteran's deduction; additional to other entitlements.section4-8.18. Continuance to deduction right; change in status.section4-8.19. Rules and regulations; formssection4-8.20. Administration of oathssection4-8.21. Appealssection4-8.22. Repealsection4-8.23. Application of actsection4-8.24. Reimbursement to taxing district relative to veterans' property tax deductionssection4-8.25. Property tax deferment for certain persons in military service.section4-8.26. Written application for tax deferral; tax lien during deferment prohibited.section4-8.27. State payment to municipality, refund upon payment.section4-8.40. Definitionssection4-8.41. Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amountsection4-8.41a. Surviving spouse over 55; entitlement of deductionsection4-8.42. Written application for deduction; inquiry into rightsection4-8.43. Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refundsection4-8.44. Facts essential to support claims for deductionsection4-8.44a. Filing for tax deductionsection4-8.45. Continuance of deduction right; change in statussection4-8.46. Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductionssection4-8.47. Rules and regulations; forms; applications without sworn oathssection4-8.48. Administration of oathssection4-8.49. Appealssection4-8.50. Repealsection4-8.51. Application of actsection4-8.52. Certification of tax deductions to directorsection4-8.53. Inspection of recordssection4-8.53a. Reimbursement to taxing district relative to deductionssection4-8.54. Inclusion of deductions in abstract of ratables for countysection4-8.55. Notification of deduction; credit to corporation, cooperative, shareholdersection4-8.56. Regulationssection4-8.57. Short title.section4-8.58. Definitions relative to the homestead credit act.section4-8.58a. Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after; ANCHOR rebates, determination.section4-8.59. Homestead rebate or credit, amount; eligibility; determination.section4-8.60. Rebates for residential rental property units, amount; eligibility, conditions.section4-8.61. Rebates for property taxes and rent.section4-8.61a. Additional benefits, ANCHOR Property Tax Relief Program.section4-8.62. Rebate, credit applications.section4-8.63. Rebates, credits, distribution, payment.section4-8.63a. ANCHOR rebates paid, September 15.section4-8.64. Property tax delinquency; withholding of rebates, credits.section4-8.65. Rebates, credits not subject to legal process; exceptions.section4-8.66. Appeal to tax court from director's determination of amount.section4-8.66a. Misrepresentation, penalty.section4-8.66b. Erroneous rebates or credits, installment payments for senior, disabled property taxpayers.section4-8.66c. Recovery of rebates, credits.section4-8.66d. Rules, regulations.section4-8.66e. Administrative costs appropriated annually.section4-8.67. Definitions relative to homestead property tax reimbursement.section4-8.68. Income eligibility limits, adjustment.section4-8.68a. Eligibility determination, benefit payments.section4-8.69. Annual reimbursement entitlement.section4-8.70. Application for homestead property tax reimbursement.section4-8.71. Payments mailed.section4-8.72. Proportionate shares, forms of ownership.section4-8.73. Rules, regulations.section4-8.74. Determination of base year.section4-8.75. Violations, penalties.section4-8.75a. Short title.section4-8.75b. Definitions.section4-8.75c. Stay NJ property tax credit program, established.section4-8.75d. Combined single application form, promulgation.section4-8.75e. Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality.section4-8.75f. Combined single application form, applicant information required; extension, good cause; procedures.section4-8.75g. Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess.section4-8.75h. Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure.section4-8.75i. Intentional misrepresentation, repayment, property tax credit, penalties.section4-8.75j. Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency.section4-8.75k. Regulations.section4-8.75l. Annual appropriations.section4-8.75m. Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age.section4-8.75n. Restrictions, impact, interference.section4-8.75o. "Stay NJ Task Force" established, membership, report to Governor, Legislature.section4-8.75p. Review, Legislature, Governor, Stay NJ Task Force, recommendations.section4-8.75p1. Information collection, property tax credit implementation.section4-8.75p2. Authorization of administrative action, Stay NJ program, homestead property tax reimbursement program, ANCHOR Property Tax Relief Program.section4-8.76. Short title.section4-8.77. Findings, declarations relative to regionalization of certain local government services.section4-8.78. Definitions relative to regionalization of certain local government services.section4-8.79. Application for State aid to reduce property taxes; REAP formula.section4-8.80. Regional Efficiency Aid Program.section4-8.81. Rules for REAP aid to tenants.section4-8.82. Limitation on amount of deductions.section4-9.1. Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; ratesection4-9.2. Tangible household property and personal effects; assessment and taxation; exception; valuation; ratesection4-9.3. Limitations; increase in taxable value; determination and assessment of taxable value where no return filedsection4-10. Guardians and representatives; assessments in name of; estatessection4-11.1. Outdoor advertising space, fee; definitions.section4-12. Assessor; duties; ascertain persons and property taxablesection4-13. Refusal of person to be sworn or answer; penaltysection4-16. Assessor empowered to examine under oathsection4-17. Oath; form and contentsection4-20. Exemption of personal property of life insurance companies subject to franchise taxsection4-23. Assessment of real property; conditions for reassessment.section4-23a. Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of timesection4-23b. Inspections of real property for purposes of reassessment.section4-23c. Rules, regulations.section4-23.1. Short titlesection4-23.2. Value of land actively devoted to agricultural or horticultural usesection4-23.3. Agricultural use of land.section4-23.3a. Application; review for compliancesection4-23.3b. Disqualificationsection4-23.3c. Land use for taxation purposes.section4-23.3d. Development of guidelines for certain agricultural, horticultural practices.section4-23.3e. Land used not considered in agricultural, horticultural use.section4-23.4. Land deemed in horticultural use.section4-23.5. Land deemed actively devoted to agricultural, horticultural, woodland use.section4-23.6. Qualifications for valuation, assessment, taxationsection4-23.7. Considerations of assessor in valuing land.section4-23.7a. Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.section4-23.7b. Provision of plan with application.section4-23.8. Determination of amount of rollback taxessection4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxessection4-23.10. Determination of true value of land for purposes of state school aid and determining apportionment valuationsection4-23.11. Area of land includedsection4-23.12. Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulationssection4-23.13. Determination of eligibility of land for valuation, assessment, taxation.section4-23.13b. Notice of disallowancesection4-23.13c. Eligibility of land for certain use relative to livestocksection4-23.14. Application form; contents; violations, penalties.section4-23.14a. Internet-based application portal, application for valuation, assessment, taxation under “Farmland Assessment Act of 1964.”section4-23.15. Continuance of valuation, assessment and taxation under actsection4-23.15a. Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirementsection4-23.16. Separation or split off of part of landsection4-23.18. Location of contiguous land in more than one taxing districtsection4-23.19. Tax list and duplicate; factual detailssection4-23.20. State Farmland Evaluation Committee.section4-23.21. Rules and regulations; formssection4-23.22. Partial invaliditysection4-23.23. Applicability to tax year 1965 and subsequent tax yearssection4-23.24. Residential property rezoned into commercial or industrial zone; valuation and assessmentsection4-24. Assessor's list; form and contentsection4-25. Tract lying between two districts; how assessedsection4-26. Assessor to follow forms and methods prescribed by directorsection4-27. Exempt property listed separatelysection4-28. Assessments by block system and house numbersection4-29. Purchaser of realty may present deed to assessor for certificatesection4-30. Duty of county recording officer where deed not certifiedsection4-31. Abstract of deed provided electronically, mailed to assessor.section4-32. Fee; refusal of deed for lack of addresssection4-33. Taxation of mortgaged propertysection4-34. Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; groundssection4-34.3. Allowance of additional veterans' exemptions or deductions after apportionment; adjustmentsection4-35. Period for assessing; assessor's duplicate; preliminary, final assessment list.section4-35.1. Material depreciation of structure; determination of value.section4-36. Assessor's affidavit; form and contentsection4-36.1. Statement of estimated total amount of approved tax deductionssection4-37. Penalty for failure to file duplicate; removal of assessorsection4-38. Public inspection notice; advertisement; appeals.section4-38.1. Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal.section4-39. Amount appropriated for schools; notification by state comptrollersection4-40. Amount required by general tax for state purposes; notificationsection4-41. County requirements certified by clerk of freeholders; apportionment between districtssection4-42. Tax requirements certified to county tax boardsection4-43. Judgment executions added to tax requirements; duty of county boardsection4-44. Inclusion in next levy in certain casessection4-45. Certified statement of amount of moneys appropriated for school purposes.section4-46. Tax lists and duplicates revised by county boardsection4-46.1. Adding amount of approved tax deductions to net amount to be raised by taxationsection4-47. Revision and equalization; functions of county boardsection4-48. Changes entered; amount of total tax fixedsection4-49. Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.section4-49.1. Apportionment valuation; property with local property taxes in default and lien unenforceablesection4-50. Reductions in assessments after rate fixed; additional payments; determinationsection4-51. Excess payment; crediting and applicationsection4-52. Table of aggregates for county; prepared by county board.section4-52.1. Effective datesection4-53. Clerical errors; adjustment in following yearsection4-54. Correction of errors; assessment against or payment on wrong property; refundsection4-55. Corrected duplicates returned to taxing districts; lists remain on recordsection4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penaltysection4-56. Taxes on property sold; apportionment; lien unaffectedsection4-57. Taxes on federal property; payment by municipality deferred until collectedsection4-58. Tax, assessment or water rate not set aside for irregularities or illegalitysection4-59. Court to amend and fix amount duesection4-60. Lien; court may make proper levysection4-61. When assessment not to be set asidesection4-62. Amendment of assessment; grounds; computationsection4-63.1. "Completed" definedsection4-63.2. Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessmentsection4-63.3. Structure erected, etc., after October 1st and completed after January 1st; valuation and assessmentsection4-63.4. Forms and methods prescribed by State Tax Commissionersection4-63.5. Filing, examination, correction and delivery to collectorssection4-63.6. Entry of added assessments; extension of taxsection4-63.7. Tax bills for added taxessection4-63.8. Time of payment and delinquencysection4-63.9. Collection and accounting for taxessection4-63.10. Payments by municipality to countysection4-63.11. Appeals from added assessmentssection4-63.11a. Extension for hearing of appeal for added assessmentssection4-63.12. Power of county board of taxation to assess omitted propertysection4-63.13. Complaints of omitted property; proceduresection4-63.14. Summary hearing; judgmentsection4-63.15. Assessment of omitted propertysection4-63.16. Omitted assessment list and listing of assessmentssection4-63.17. Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectorssection4-63.18. Entry of omitted assessments; extensionsection4-63.19. Duties of collector; taxpayer put upon noticesection4-63.20. Time for payment of taxes; delinquent taxes; liensection4-63.21. Collection of taxes and accountingsection4-63.22. Payments by municipalities to countiessection4-63.23. Review of judgment of county board of taxationsection4-63.24. Application of actsection4-63.25. Effective datesection4-63.26. Exempt property which ceases to be exemptsection4-63.27. Valuation of property previously exemptsection4-63.28. Time when exemption ceased as affecting time of assessmentsection4-63.29. Law applicable to property which ceases to be exemptsection4-63.30. Effective datesection4-63.31. Assessment of omitted property; determination of taxable valuesection4-63.32. Assessor's omitted list; filing; public recordsection4-63.33. Listing names and properties; forms and methodssection4-63.34. Entry of omitted assessments upon omitted assessment list and duplicates; amount of taxsection4-63.35. Notice to owner of omitted tax assessmentsection4-63.36. Tax bills; preparation and delivery; taxpayer put upon noticesection4-63.37. Payment of taxes; collection and accountingsection4-63.38. Payments by municipality to countysection4-63.39. Appeals to county board of taxation from omitted assessmentssection4-63.39a. Extension for hearing of appeal for omitted assessmentssection4-63.40. Application of actsection4-64. Delivery of tax bills.section4-64a. Complete tax bill, computation of first and second installmentssection4-64.1. Flood insurance; notice of eligibility and effect of failure to carrysection4-65. Form and content of property tax bills.section4-65.1. Additional information printed on tax bill.section4-66. When calendar year taxes payable, delinquent.section4-66.1. Fiscal year taxes payable, delinquent; definitions; formula.section4-66.2. Estimated, reconciled tax bills for municipalities, procedures.section4-66.3. Estimated, reconciled tax bills for municipality operating on calendar fiscal yearsection4-66.4. Estimated reconciled tax bills for municipality operating on State fiscal year.section4-66.5. Regulations, forms, proceduressection4-66.6. Definitions relative to local government unit charitable funds.section4-66.7. Establishment of certain charitable, spillover funds by local unit.section4-66.8. Permitted donations; use of funds.section4-66.9. Credit applied to property taxes.section4-66.10. Construction of act.section4-66.11. Immunity from certain liability.section4-66.12. Rules, regulations.section4-67. Discount for prepayment; interest for delinquencies; notification; exceptions.section4-67.1. Accounts of unpaid properties deemed delinquentsection4-68. Property taxes, assessments, prepayment in certain cases.section4-68.1. Definitions relative to prepayment; issuance of receipt, refund.section4-69. Discount; excess refunded; deficiency collectedsection4-69.1. Payment of taxes by mortgageesection4-69.2. Credit, against taxes due or to become due, for refund on reduction of assessmentsection4-70. Acceptance of orders issued by school board as tax paymentssection4-71. Payments entered in duplicate; cash book; mechanical recordationsection4-72. Collector's office; when opensection4-73. Collector's monthly report; payments to municipal treasurersection4-74. Payment of State and county taxes by municipality.section4-75. Payment by municipality of school moneys to board secretary or treasurer.section4-76. Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.section4-77. State taxes; payment by countysection4-78. Enforcement of payment of personal taxessection4-79. Arrest and imprisonment for nonpayment of personal taxessection4-80. Warrant for distress or imprisonment; deputies; liability of collectorsection4-81. Certificate of commitment; certificate of releasesection4-82. Hearing on debtor's ability to paysection4-83. Limit to imprisonment for dog taxsection4-84. Advertisement and sale of personal property for taxessection4-85. Collector's feessection4-86. Further action to collect tax due; collector of arrears; bondsection4-87. Collectors of arrears; powers and dutiessection4-88. Collector of arrears; no compensation in certain cases; appointment revocablesection4-90. Sale of timber on unimproved, untenanted and other landsection4-91. Collector's annual statement of receiptssection4-91.1. Collector's list of delinquent taxes believed not collectiblesection4-91.2. Release of collector; cancellation of uncollectible taxessection4-91.3. Effective datesection4-95. List of delinquents published; cost chargedsection4-96. Taxes exceeding value of realty; adjustment and settlementsection4-97. Settlement of unpaid taxes by city when lien is questionedsection4-98. Action when payment is made; cancellation of recordsection4-99. Adjustment of past due taxes and interest charges; lien unaffectedsection4-100. Principal sum not to be abated unless market value exceededsection4-101. Payment required in sixty dayssection4-102. Rules and regulationssection4-103. Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of lienssection4-104. Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of lienssection4-104.1. Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of lienssection4-104.2. Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of lienssection4-104.3. Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of lienssection4-105. Remissions credited on second half of taxessection4-106. Payment of taxes by receivers and assignees; wage liens unaffectedsection4-107. Taxes and assessments for municipal purposes assessed against state; cancellationsection4-108. Assessment and collection of taxes in districts illegally incorporated; interestsection4-109. Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchasesection4-110. "Municipal charges" definedsection4-111. Other rights unimpairedsection4-112. Conditions precedent to compromise settlementsection4-113. Other laws unaffectedsection4-114. Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal chargessection4-115. Method of procedure by municipalitysection4-116. Acceptance of deed by municipalitysection4-117. When settlement prohibitedsection4-118. Not to be at variance with lawsection4-119. Owner to pay all expensessection4-120. "Municipal charges" definedsection4-121. Other laws unaffectedsection4-121.1. Poll tax, cancellation ofsection4-122. May compromise, adjust or cancel cemetery assessmentssection4-122.1. Receipt and custody of municipal tax collections and other public moneys; purpose of Actsection4-122.2. Definitionssection4-122.3. Deposit of tax collections and other public moneys in designated banks or trust companiessection4-122.4. Bond of municipal collector; conditionssection4-122.5. Penalty of collector's bond; minimum penalties; determination by Local Government Boardsection4-122.6. System of internal checks in lieu of minimum penaltiessection4-122.7. Quarterly list of delinquents; verification of collector's cash accounts and cash on handsection4-122.8. Tax bill receipting machine; approval; access; duties of clerksection4-122.9. Official tax receiving agency; designation of bank or trust company; rules and regulationssection4-122.10. Office deemed vacant on collector's failure to give bondsection4-122.11. Release of surety on tax collector's bond from future accruing liability; hearingsection4-122.12. Findings and order of State Board on release from bondsection4-122.13. Rules and regulationssection4-122.14. Application of Actsection4-123. Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not requiredsection4-124. Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and incomesection4-125. Fees not to be allowed to receiver or counselsection4-126. Expenses in connection with operation of property; paymentsection4-127. Real property sold or to be sold for delinquent taxes as subject to Actsection4-128. Facts to be established; verification of complaint, effectsection4-129. 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 contestsection4-130. Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemptionsection4-131. Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and incomesection4-132. Remedy as cumulativesection4-133. Exceptions to application of Actsection4-134. Application of refund to delinquency.section4-135. Construction of actsection4-136. Application of act
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026