reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:1-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-8 - Assistants; employment, duties and compensation

54:1-8. Assistants; employment, duties and compensation  The commissioner may appoint, subject to the provisions of Title 11, Civil Service, such clerical, technical and other assistants as may be necessary and prescribe their duties. He may fix the compensation of all appointees, subject to the appropriations made therefor, and subject to the provisions of Title 11, Civil Service, except where otherwise provided by statute.
NJ Rev Stat § 54:1-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected

54:1-11. Special deputy; powers continue until revoked; salary and status unaffected  When the state tax commissioner is unable to perform any one or more of his public duties, through sickness, absence from his office, pressure of other public business, temporary inability to act or any other cause, and, from among any of the employees of the department under his supervision, he designates a deputy or a number of deputies to perform any or all of said duties in his stead and files a certificate with the secretary of state naming any such person as a deputy, then to the extent set forth in any such certificate, and for the period if any therein stated, any person so designated as a deputy may perform the duties imposed by law on the state tax commissioner until a revocation or modification of such certificate is so filed. The designation of any such employee as a deputy shall not affect or increase the salary received by him in his regular employment nor his rating or status in the state civil service.
NJ Rev Stat § 54:1-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-12 - Commissioner may reorganize department; abolish positions

54:1-12. Commissioner may reorganize department; abolish positions  The commissioner may establish and from time to time reorganize such divisions of the department as he may deem advisable, and abolish any office or position he may determine to be unnecessary.
NJ Rev Stat § 54:1-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-13 - Annual report to legislature; recommendations

54:1-13. Annual report to legislature; recommendations  The commissioner shall annually report to the legislature, particularly specifying any means, practices or devices used for the evasion of proper taxation, and shall annually submit to the legislature such recommendations as he may find necessary to prevent the evasion of just and equal taxation. He shall, from time to time, report to the legislature any changes he considers should be made either in the laws governing the method of taxation or any change of the rate of tax upon property of any person or corporation, including railroad and canal companies, in order to produce equality of taxation.
NJ Rev Stat § 54:1-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-14 - Books, records and documents; custody

54:1-14. Books, records and documents; custody  All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An act to establish a state tax department and to define its powers and duties; and vesting therein all the powers and duties now devolved by law upon the state board of taxes and assessment except those relating to the review, hearing and determination of all appeals concerning the assessment, collection, apportionment or equalization of taxes," approved April twenty-eighth, one thousand nine hundred and thirty-one (L.1931, c. 336, s. 3, p. 823), shall remain in the state tax department in the charge and custody of the commissioner.
NJ Rev Stat § 54:1-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department

54:1-15. Municipal maps for tax purposes; preparation; authority of state department  L.1913, c. 175, p. 314 (1924 Suppl. s.s. 208-444d to 208-444i), entitled "An act providing for the preparation and use of maps for purposes of taxation in all taxing districts," approved April first, one thousand nine hundred and thirteen, saved from repeal, together with supplements thereto, approved on the following dates: March 30, 1915. (L.1915, c. 122, p. 212; 1924 Suppl. s. 208-444j.) April 6, 1915. (L.1915, c. 186, p. 349; 1924 Suppl. s. 208-444k.) February 9, 1918. (L.1918, c. 18, p. 80; 1924 Suppl. s. 208-444 l .) [This act provided for the making of assessment maps by every city, borough, village and town, the work to commence within six months and to be completed within two years after the passage of the act. If the work was not begun or completed within the required time the state board of equalization of taxes (superseded by the state tax department and, in matters of appeals, the state board of tax appeals) could cause the map to be prepared or completed at the expense of the dilatory municipality. In townships the act required outline maps to be prepared by the local authorities and in default thereof maps issued by the state geological survey were to be sent to the townships by the state board of equalization for completion by the local assessor. Section four provided for a public referendum in townships to determine whether or not the local authorities should cause a map to be prepared. A supplement (1918, c. 18, p. 80) exempted townships having less than 2,500 inhabitants.]
NJ Rev Stat § 54:1-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-16 - Commissioner may issue subpoenas to witnesses

54:1-16. Commissioner may issue subpoenas to witnesses  When the commissioner is authorized by law to make an investigation or hold a hearing, he shall have full power by subpoena to compel the attendance of witnesses before him, or before any of the employees of the department by him delegated or deputized to sit for him, and to compel the production before him or before such employee, of any contracts, books, papers, accounts and documents deemed by him relevant or material to the conduct of the investigation or hearing, or upon request of any party to the hearing.
NJ Rev Stat § 54:1-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-17 - Oaths administered; order compelling person to submit to examination

54:1-17. Oaths administered; order compelling person to submit to examination  The Director of the Division of Taxation or any of the employees of the division delegated or deputized to sit for him shall have power to administer oaths to any person to ascertain any facts which will enable them properly to perform the duties of their office, and may reduce the statements of the person sworn to writing, and require him to swear and subscribe thereto, and may, ex parte, apply for and obtain from the Superior Court an order to compel any person to submit to examination in reference to such matters. Amended by L.1953, c. 51, p. 890, s. 1.
NJ Rev Stat § 54:1-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-18 - Investigation of irregularity or inequality of assessments

54:1-18. Investigation of irregularity or inequality of assessments  If it shall appear, by written complaint of a taxing district or county, that another taxing district or county which is by taxes contributing to a common cause with the complainant, is by inequality of valuation or otherwise avoiding or escaping its fair share of the common burden, the commissioner shall cause an investigation of the complaint to be made, and shall render all possible assistance for the purpose of arriving at a fair and equitable adjustment of values of all real and personal property, including such property of railroad and canal companies as contributes to the common cause.
NJ Rev Stat § 54:1-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-19 - Examination of assessors and other witnesses; view premises

54:1-19. Examination of assessors and other witnesses; view premises  In making the investigation upon such written complaint the Director of the Division of Taxation may examine any assessor under oath, as to his assessments, both as to the valuation as a whole and as to any particular piece of property or as to any property omitted from assessment, and inquire by the testimony of witnesses concerning the same. If he shall deem it proper, he may make a personal examination of any property in a taxing district or county, for the purpose of equalizing assessments between districts or between counties bearing a common burden of taxation. Amended by L.1981, c. 393, s. 19, eff. Jan. 6, 1982.
NJ Rev Stat § 54:1-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-20 - Increase of assessments to equalize valuations

54:1-20. Increase of assessments to equalize valuations  If it shall appear that the value of any property contained in a taxing district or county, including railroad and canal property bearing the common burden, is relatively less than the value of other property contributing by taxation to a common burden, or that real or personal property which should be assessed therefor has been omitted from assessment, the commissioner may, after giving the notice required by sections 54:1-22 and 54:1-23 of this title, for the purpose of fixing or adjusting the proportion or quota of taxes to be levied as aforesaid, after a comparison of the values, or a like examination as to any omissions from the tax ratables, add thereto such sum or amount as shall seem equitable and to be warranted by the comparison and examination.
NJ Rev Stat § 54:1-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-21 - Decrease and equalization of assessments

54:1-21. Decrease and equalization of assessments  If upon such investigation it shall appear to the Director of the Division of Taxation that the assessment of any property lying in a taxing district or county, including such property of a railroad or canal company, and taxed for a common benefit, is greater than the taxable value thereof, he may, for that purpose, in order to equalize the valuations throughout the territory which contributes to the common burden, reduce the assessment to the amount of the taxable value of the property therein, and at the same time make such increases in the valuation as shall be warranted and as in this article provided. He may further, in any year in which the reduction or increase is made and the tax rate has already been fixed, in order to do justice, equitably equalize the assessment of any piece or pieces of property. Amended by L.1960, c. 51, s. 14.
NJ Rev Stat § 54:1-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-22 - Notice to assessor and owner before change

54:1-22. Notice to assessor and owner before change  Before a change shall be made in valuation, the assessor of the taxing district in which the change is proposed and the owner of the property affected shall be notified in writing that the commissioner proposes to make the change, and he shall be directed to show cause before the commissioner, at a time and place to be designated in the notice, why the change should not be made.
NJ Rev Stat § 54:1-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-23 - Notice and publication; service

54:1-23. Notice and publication; service  The notice shall be sufficient if published in one of the newspapers circulating in the county, at least five days before the hearing, and mailed to the postoffice address of the assessor and owner or served on them personally, at least five days before the hearing.
NJ Rev Stat § 54:1-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-24 - Taxes to conform to corrected valuation

54:1-24. Taxes to conform to corrected valuation  When the taxes shall have been amended as provided in sections 54:1-18 to 54:1-23 of this title they shall be levied and collected upon the basis of the corrected valuation.
NJ Rev Stat § 54:1-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-25 - Investigation of method of local assessors

54:1-25. Investigation of method of local assessors  The commissioner shall investigate the method adopted by local assessors in the assessment of real and personal property, furnish to them information to aid them in making assessments, examine all cases where evasion of proper taxation is alleged and ascertain wherein existing tax laws are defective or are improperly or negligently administered.
NJ Rev Stat § 54:1-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-26 - Authority of director to reassess property

54:1-26. Authority of director to reassess property  When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the purpose of securing uniform taxable valuation of property according to law for the purpose of taxation, or that the assessment of property according to law in a taxing district is not in substantial compliance with the law and that the interests of the public will be promoted by a reassessment of such property, he may, after due investigation, order or make a reassessment of any property undervalued or a reassessment of all the property in the taxing district. Amended by L.1960, c. 51, s. 15.
NJ Rev Stat § 54:1-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute

54:1-27. Order for reassessment; failure of assessor to comply; appointment of substitute  The Director of the Division of Taxation may, if necessary, direct an assessor or other taxing officer to make a reassessment of any or all of the property, according to rules which he shall prescribe. If the assessor or other taxing officer fails to comply forthwith with the order so given, the director may appoint or designate some other person to make the new assessment under his direction. The assessment so made and affirmed by the director when certified by him to the taxing district shall be the assessment of such property for the year. Amended by L.1981, c. 393, s. 20, eff. Jan. 6, 1982.
NJ Rev Stat § 54:1-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-28 - Notice of investigation; publication; mailing

54:1-28. Notice of investigation; publication; mailing  Notice of the investigation preceding such reassessment shall be given by the commissioner by publication in a newspaper circulating in the taxing district to be affected. The notice shall set forth the purpose of the investigation and specify the time when and the place in the taxing district where the taxpayers therein and the municipal officers thereof may be heard concerning the value of the taxable property of the district. The notice shall be published at least ten days before the time appointed for the hearing and shall, not less than ten days before the hearing, be mailed to the chief executive officer and the clerk of the taxing district.
NJ Rev Stat § 54:1-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses

54:1-29. Completion of reassessments; correction of duplicates; expenses  The reassessment shall be completed and the valuations made therein certified to the county board of taxation on or before March fifteenth following the date of the original assessment for that year. The valuations so certified shall take the place for all purposes of the tax duplicates required by law to be certified by the county board and delivered to the collectors of the taxing districts on or before April first in each year. The commissioner may make such rules and issue such orders as he may deem necessary fully to effectuate the reassessment. He may also assess and add to the tax list and duplicate any property omitted and may correct misnomers or other errors in assessment on notice to the parties concerned. For the investigation the commissioner may disburse as may be necessary in counties of the first class a sum not exceeding ten thousand dollars, in counties of the second, third and fifth classes a sum not exceeding five thousand dollars and in counties of the fourth and sixth classes a sum not exceeding three thousand dollars, which shall be paid by the state treasurer from a fund to be made available for that purpose, upon the commissioner filing in his office a certificate specifying in detail the items of the disbursement.
NJ Rev Stat § 54:1-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-30 - Investigation for securing true valuation every five years

54:1-30. Investigation for securing true valuation every five years  The Director of the Division of Taxation shall, once in every 5 years beginning with the calendar year 1933, investigate in each county assessments made against any property, including the property of railroad and canal companies, for the purpose of securing a uniform taxable valuation of all such property within each county for the purpose of taxation. The investigation shall be conducted in the manner provided in sections 54:1-26 to 54:1-29 of this Title. The director may, after due investigation, order or make a reassessment of any property undervalued, or a reassessment of all property in the county. Amended by L.1960, c. 51, s. 16.
NJ Rev Stat § 54:1-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller

54:1-33. State equalization table prepared; copies to county boards and state comptroller  The commissioner shall annually, after receiving from the county boards of taxation the abstracts of ratables as last certified by such boards, inquire into and determine the general ratio or percentage of full value at which the real property within each county is assessed and listed for taxation, and shall prepare a state equalization table of county ratables, showing the assessed valuation of real and personal property in each county, the ratio or percentage, if any, by which the assessed valuation of real property of each county should be increased or decreased to correspond to true value, and the true valuation of real property as determined by him. A copy of the table shall be mailed to the county board of taxation and director of the board of freeholders of each county, and to the state comptroller, and posted at the state house, at least ten days before the hearing provided for in section 54:1-34 of this title.
NJ Rev Stat § 54:1-34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-34 - Equalization of assessments between counties; annual hearing

54:1-34. Equalization of assessments between counties; annual hearing  The commissioner shall sit annually on the second Tuesday in July at his office in Trenton, for the purpose of equalizing the assessments between the several counties. At that time a hearing shall be given to the county boards of taxation and representatives of the boards of freeholders for the purpose of determining the accuracy of the ratios and true valuations of property as shown in the state equalization table, and the commissioner shall confirm or revise such table in accordance with the facts. The hearing may be adjourned from time to time, but the equalization shall be completed by August twenty-fifth. At the first hearing any county may object to the ratio or valuation of any other county, but no increase in any valuation as shown in the table shall be made without giving a hearing, after five days' notice to the board of freeholders of the county affected.
NJ Rev Stat § 54:1-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35 - Preparation of abstract of total ratables

54:1-35. Preparation of abstract of total ratables  54:1-35. The Director of the Division of Taxation shall prepare an abstract of the total ratables of the State, as returned by the county boards of taxation and corrected or confirmed by him in accordance with the State equalization table, and transmit a certified copy thereof to the Tax Court, the county boards of taxation and the State Comptroller, who shall apportion the State school tax, State tax or State moneys, as provided by law, upon the ratables as shown in such abstract, which shall take the place for all such purposes of the annual abstracts heretofore filed by county boards of taxation in the office of the comptroller under the provisions of section 54:4-52 of this Title. Amended 1938, c.279; 1999, c.208, s.1.
NJ Rev Stat § 54:1-35a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35a - Definitions

54:1-35a. Definitions  a. The "average ratio" of assessed to true value of real property for a taxing district for the purposes of this act shall mean that ratio promulgated by the Director of the Division of Taxation pursuant to P.L.1954, c. 86 (C. 54:1-35.1 et seq.), as of October 1 of the year preceding the tax year, as revised by the tax court. b. The "common level range" for a taxing district is that range which is plus or minus 15% of the average ratio for that district. L.1973, c. 123, s. 1, eff. May 9, 1973. Amended by L.1979, c. 51, s. 1, eff. March 21, 1979; L.1983, c. 36, s. 10, eff. Jan. 26, 1983.
NJ Rev Stat § 54:1-35b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35b - Average ratio and common level range; determination; certified list

54:1-35b. Average ratio and common level range; determination; certified list  a. On or before April 1 in each year the Director of the Division of Taxation shall determine the average ratio and the common level range. b. On or before such date, the director shall mail to the secretary of each county board of taxation and to the assessor, and the municipal clerk of each municipality, a certified list setting forth such average ratio and the common level range determined by him for each taxing district. L.1973, c. 123, s. 5, eff. May 9, 1973. Amended by L.1979, c. 51, s. 2, eff. March 21, 1979; L.1981, c. 393, s. 21, eff. Jan. 6, 1982.
NJ Rev Stat § 54:1-35c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35c - Average ratio; determination without usable real estate sales

54:1-35c. Average ratio; determination without usable real estate sales  Where it is not possible for purposes of this act, to determine the average ratio in any taxable district by reason of the fact that there are no usable real estate sales during the period referred to in section 1. a. of this act, the director may consider such other data and studies as may be available and he may make such further and different investigations of assessment practices as he may deem necessary or desirable for establishing the "average ratio" required by this act. L.1973, c. 123, s. 6, eff. May 9, 1973.