reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:3-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-24 - Perjury

54:3-24. Perjury  A person making a false statement to the board under oath shall be guilty of perjury.
NJ Rev Stat § 54:3-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-25 - Quorum; majority may act

54:3-25. Quorum; majority may act  A majority of the members of the board shall constitute a quorum for the transaction of business, and an adjustment agreed to by such majority shall be taken to be the action of the board.
NJ Rev Stat § 54:3-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-26 - Hearing, determination of appeals

54:3-26. Hearing, determination of appeals  54:3-26. The county board of taxation shall hear and determine all such appeals within three months after the last day for filing such appeals, and shall keep a record of its judgments thereon in permanent form, and shall transmit a written memorandum of its judgments to the assessor of the taxing district and to the taxpayer, setting forth the reasons on which such judgment was based, and in all cases where the amount of tax to be paid shall be changed as the result of an appeal, to the collector of the taxing district. The Director of the Division of Taxation shall prescribe such procedures and forms for the setting forth of such written memorandums of judgments as may be necessary. Whenever any review is sought of the determination of the county board of taxation, the complaint shall contain a copy of the memorandum of judgment of the county board. Where no request for review is taken to the Tax Court to review the action or determination of the county board involving real property the judgment of the county board shall be conclusive and binding upon the municipal assessor and the taxing district for the assessment year, and for the two assessment years succeeding the assessment year, covered by the judgment, except as to changes in value of the property occurring after the assessment date. The conclusive and binding effect of such judgment shall terminate with the tax year immediately preceding the year in which a program for a complete revaluation or complete reassessment of all real property within the district has been put into effect. If as of October 1 of the pretax year, the property in question has been the subject of an addition qualifying as an added assessment, a condominium or cooperative conversion, a subdivision or a zoning change, the conclusive and binding effect of such judgment shall terminate with said pretax year. If the assessor increases the assessment or fails to reflect on the tax duplicate a county board of taxation or Tax Court judgment issued prior to the final preparation of the tax duplicate in either of the two years following the year for which the judgment of the county board was rendered, and if said judgment is a final judgment not further appealed, the burden of proof shall be on the taxing district to establish that the assessor acted reasonably in increasing the assessment. If the county board finds that the assessor did not act reasonably in increasing the assessment or failed to reflect said judgment on the tax duplicate, the county board shall award to the taxpayer reasonable counsel fees, appraisal costs and other costs which shall be paid by the taxing district. Amended 1946, c.161, s.18; 1957, c.36, s.1; 1979, c.499, s.13; 1999, c.208, s.3.
NJ Rev Stat § 54:3-26a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-26a - Action or determination of county board of taxation; review by tax court

54:3-26a. Action or determination of county board of taxation; review by tax court  Any action or determination of a county board of taxation may be reviewed by the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1983, c. 36, s. 51, eff. Jan. 26, 1983.
NJ Rev Stat § 54:3-26b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-26b - Review of judgment of county board of taxation

54:3-26b. Review of judgment of county board of taxation  Any party who is dissatisfied with the judgment of the county board of taxation may seek review of that judgment in the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1983, c. 36, s. 52, eff. Jan. 26, 1983.
NJ Rev Stat § 54:3-26.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-26.1 - Extension of time for hearing appeal

54:3-26.1. Extension of time for hearing appeal  1. In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in R.S.54:3-26, it may at any time apply to the Director of the Division of Taxation for extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals or that the number of appeals has increased sufficiently to warrant an extension of time or for other good cause shown. If the application is granted, the Director of the Division of Taxation shall indicate the amount of tax, if any, a taxpayer shall pay during the period of such extension. L.1976,c.114,s.1; amended 1983, c.36, s.14; 1999, c.208, s.4.
NJ Rev Stat § 54:3-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-27 - Payment of taxes pending appeal

54:3-27. Payment of taxes pending appeal  54:3-27. A taxpayer who shall file an appeal from an assessment against him shall pay to the collector of the taxing district no less than the total of all taxes and municipal charges due, up to and including the first quarter of the taxes and municipal charges assessed against him for the current tax year in the manner prescribed in R.S.54:4-66. A taxpayer who shall file an appeal from an added or omitted assessment shall, in order to maintain an action contesting the added or omitted assessment, pay to the collector of the taxing district all unpaid prior years' taxes and all of the taxes for the current year as said taxes become due and payable, exclusive of the taxes imposed under the added or omitted assessment. If an appeal involves Class 3B (Farm Qualified) or Classes 15A, B, C, D, E and F (Exempt Property as defined in R.S.54:4-52) and the subject of the appeal is statutory qualification, the taxpayer shall not be required to meet the payment requirements specified herein. The collector shall accept such amount, when tendered, give a receipt therefor and credit the taxpayer therewith, and the taxpayer shall have the benefit of the same rate of discount on the amount paid as he would have on the whole amount. Notwithstanding the foregoing, the county board of taxation may relax the tax payment requirement and fix such terms for payment of the tax as the interests of justice may require. If the county board of taxation refuses to relax the tax payment requirement and that decision is appealed, the Tax Court may hear all issues without remand to the county board of taxation as the interests of justice may require. The payment of part or all of the taxes upon any property, due for the year for which an appeal from an assessment upon such property has been or shall hereafter be taken, or of taxes for subsequent years, shall in nowise prejudice the status of the appeal or the rights of the appellant to prosecute such appeal, before the county board of taxation, the Tax Court, or in any court to which the judgment arising out of such appeal shall be taken, except as may be provided for in R.S.54:51A-1. Amended 1938, c.151; 1975, c.361, s.1; 1977, c.357, s.1; 1991, c.75, s.30; 1999, c.208, s.5.
NJ Rev Stat § 54:3-27.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-27.2 - Refund of excess taxes; interest.

54:3-27.2 Refund of excess taxes; interest.  2. Except as required in paragraph (2) of subsection a. of section 2 of P.L.1983, c.137 (C.54:4-134), in the event that a taxpayer is successful in an appeal from an assessment on real property, the respective taxing district shall refund any excess taxes paid, together with interest thereon from the date of payment at a rate of five percent per annum or one percentage point above the prime rate assessed for each month or fraction thereof, compounded annually at the end of each year, from the date the tax originally was due or paid, whichever date is later, until the date of actual payment, whichever interest rate is lesser, less any amount of taxes, interest, and penalties, which may be applied against delinquencies pursuant to section 2 of P.L.1983, c.137 (C.54:4-134), in substantially equal payment periods and substantially equal payment amounts within three years of the date of final judgment in the case of nonresidential real property ; provided, however, that if the dollar amount of the refund does not exceed $100,000, the amount shall be repaid within 60 days of the final judgment. In the case of residential real property, the refund shall be paid within 60 days of the date of final judgment. Nothing in this section shall be construed to preclude Local Finance Board approval for any municipality that has ended the previous budget year with a deficit in operations caused, whether in whole or in part, by obligations created from tax appeals to issue notes pursuant to section 3 of P.L.2011, c.224 (C.40A:4-89). "Prime rate" means "prime rate" as that term is defined by R.S.54:48-2.  L.1975, c.361, s.2; amended 1977, c.357, s.3; 1983, c.137, s.1; 2012, c.19, s.1; 2019, c.230, s.1.
NJ Rev Stat § 54:3-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-28 - Removal of member for cause; successor

54:3-28. Removal of member for cause; successor  A member of a county board of taxation who shall willfully or intentionally fail, neglect or refuse to comply with the constitution or laws of this state relating to the assessment and collection of taxes, or to perform a duty prescribed by this title, may, after a proper hearing, be dismissed by the governor, and his office declared vacant. The governor may thereupon appoint his successor in accordance with the provisions of this chapter.
NJ Rev Stat § 54:3-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-30 - Permanent offices in certain counties; records public

54:3-30. Permanent offices in certain counties; records public  The governing body of the county shall provide the county board of taxation, and county tax administrator with permanent offices for the transaction of the business of the county board and the preservation of its records and papers, and shall supply such equipment and supplies as may be necessary. The records shall be open to the inspection of the public during ordinary business hours. Amended by L.1979, c. 499, s. 14, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-31 - Traveling expenses of members and administrator paid by governing body

54:3-31. Traveling expenses of members and administrator paid by governing body  The governing body of the county shall defray the actual traveling expenses of the members of the county board of taxation and the county tax administrator and shall, consistent with such procedures as may be adopted by the governing body, pay the bills therefor when duly attested. Amended by L.1979, c. 499, s. 15, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-32 - Preparation of annual budget request by county tax administrator.

54:3-32 Preparation of annual budget request by county tax administrator.  4. A county tax administrator shall prepare the annual budget request for the county board of taxation pursuant to the requirements of section 3 of P.L.2015, c.249 (C.40A:4-45.45b). L.2015, c.249, s.4.
NJ Rev Stat § 54:4-1.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property

54:4-1.1. Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property  Nothing herein shall be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse, or otherwise affect in any manner, any assessment or the lien or obligation to pay any taxes heretofore assessed to any taxpayer, or the legal authority to collect taxes, interest and penalties which have accrued under any provision of law repealed by this act, or under any other law, except as specifically provided in this act; provided, however, that on and after the effective date of this act no county board of taxation shall by resolution cause to be entered upon the tax duplicate an assessment against any intangible personal property omitted by the assessor, nor entertain any complaint for the adding of omitted intangible personal property, save that any proceeding heretofore actually instituted for the listing and assessment of omitted property may be prosecuted to its final conclusion without respect to the provisions of this section. L.1945, c. 163, p. 581, s. 9.
NJ Rev Stat § 54:4-1.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.2 - Short title

54:4-1.2. Short title  This act shall be known and may be cited as the "Manufactured Home Taxation Act." L.1983, c. 400, s. 1, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.3 - Legislative findings and determinations

54:4-1.3. Legislative findings and determinations  The Legislature finds and determines that: a. It is in the public interest that the Legislature address the difficult questions raised in litigation over the tax status of manufactured homes; b. Manufactured homes located in mobile home parks receive fewer public services than manufactured homes or other single family dwelling units located on privately owned lots, and thus the former homes occasion a lower level of public expenditures than the latter homes; c. With respect to purchaser financing, manufactured homes located in mobile home parks are not treated in the same manner as manufactured homes located on private lots owned by the homeowner or other residential property, and thus are not typically financed through mortgage arrangements, but are typically financed through installment credit; d. Because of the differences in siting between manufactured homes in mobile home parks and manufactured homes otherwise located, it is difficult to equate the two for property title purposes, and thus for the purposes of property tax enforcement; e. The Legislature has provided that certain property owned by public utilities which would otherwise constitute real property for the purposes of taxation is not real property for such purposes, and has provided an alternate means of ensuring that the owner of such property is responsible for reasonable payment for public services which that owner receives; f. The factors which distinguish manufactured homes in mobile home parks from other dwelling units warrants a distinction between the former and the latter which is analogous to the distinction drawn in the case of public utilities property; g. It is necessary to draw that distinction in a fair and equitable manner, which will not penalize the owners of the manufactured homes located in mobile home parks, nor absolve them of their responsibility to pay for the public services they receive; h. It is further necessary to ensure parity, where taxation is concerned, between manufactured homes situated outside mobile home parks and other similar dwelling units; i. The land and improvements thereto which together constitute a mobile home park, including those improvements added as part of the private provision of otherwise public services, are subject to taxation as real property, and the revenues derived from the assessment and levy of these real property taxes contribute to the defrayal of the costs of public services provided the owner of the park and lessees of sites in that park; and j. It is appropriate and necessary to provide a method by which a municipality may receive reasonable payment for services provided the owners of manufactured homes in mobile home parks, the cost of which services is not defrayed by real property tax revenues. L.1983, c. 400, s. 2, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.5 - Manufactured homes subject to taxation as real property

54:4-1.5. Manufactured homes subject to taxation as real property  a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home: (1) Is affixed to the land on which it is sited by a permanent foundation; or (2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis. b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property. L.1983, c. 400, s. 4, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale

54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale  The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the manufacturer's invoice price of a manufactured home upon the first sale of that home. L.1983, c. 400, s. 6, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.8 - Trailers; inapplicability of act

54:4-1.8. Trailers; inapplicability of act  Trailers shall not be subject to the provisions of this act. L.1983, c. 400, s. 8, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes

54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes  A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:34-1 et seq. L.1983, c. 400, s. 9, eff. Dec. 22, 1983.
NJ Rev Stat § 54:4-1.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party

54:4-1.10. Tax exempt real property; activity conducted for profit; tax liability of private party  When real property which is exempt from taxation is used by a private party in connection with an activity conducted for profit, and the use does not render the real property taxable pursuant to section 1 of P.L.1949, c. 177 (C. 54:4-2.3) or otherwise, the real property shall be assessed and taxed as real property of the private party. The private party is subject to liability for taxation to the same extent as though he owned the property or any portion thereof, unless the owner consents to the taxation thereof. For purposes of this act, "use" means the right or license, express or implied, to possess and enjoy the benefits from any real property, whether or not that right or license is actually exercised. L.1984, c. 176, s. 1, eff. Nov. 2, 1984.
NJ Rev Stat § 54:4-1.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.11 - Procedures for administration of tax

54:4-1.11. Procedures for administration of tax  The assessment, collection, apportionment, and payment of the real property tax imposed by section 1, the attachment of the lien for such taxes, the right of appeal, the entitlement to a proportionate cancellation of the assessment, and the authority granted to municipalities to anticipate taxes to be collected shall be governed by the procedures provided for the administration of leasehold estates owned by tax-exempt entities under sections 2 through 8 of P.L. 1949, c. 177 (C. 54:4-2.4 through C. 54:4-2.10). L.1984, c. 176, s. 2, eff. Nov. 2, 1984.
NJ Rev Stat § 54:4-1.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.12 - Storage tank deemed real property

54:4-1.12. Storage tank deemed real property  3. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, a storage tank having a capacity of more than 30,000 gallons is deemed to be real property. The fact that products are mixed, blended, heated or subjected to a similar non-production process within a storage tank shall not in itself render that tank personal property.  L.1986,c.117,s.3; amended 1992,c.24,s.5.
NJ Rev Stat § 54:4-1.13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.13 - Short title

54:4-1.13. Short title  1. This act shall be known and may be cited as the "Business Retention Act."  L.1992,c.24,s.1
NJ Rev Stat § 54:4-1.14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.14 - Findings, declarations

54:4-1.14. Findings, declarations  2. The Legislature finds and declares that since 1979 New Jersey has lost a major share of its manufacturing jobs and manufacturing plants and this trend has persisted throughout periods of economic recovery and periods of recession. The Legislature also finds that New Jersey's manufacturing sector, notwithstanding the recent losses, continues to be an important source of relatively high-paying employment for a large portion of the work force and an essential foundation for the rest of the economy, serving as a larger multiplier of jobs in the economy than any other sector. The Legislature further finds that in order to retain manufacturing jobs it is in the interest of the business community, municipalities and the State of New Jersey to maintain a policy regarding the taxation of business personal property which is historically consistent, equitable and competitive with neighboring states and which creates and maintains reasonable incentives for manufacturing interests to exist and thrive in New Jersey. The Legislature, therefore, declares that it is the policy of the State, through this act, to refine the definitions of real property and personal property in order to reaffirm the broad exclusion from local property taxes of business personal property used or held for use in business.  L.1992,c.24,s.2.
NJ Rev Stat § 54:4-1.15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-1.15 - Definitions

54:4-1.15. Definitions  4. As used in R.S.54:4-1 and section 3 of P.L.1986, c.117 (C.54:4-1.12):  "Machinery, apparatus or equipment" means any machine, device, mechanism, instrument, tool, tank or item of tangible personal property used or held for use in business.  "Production process" means the process commencing with the introduction of raw materials or components into a systematic series of manufacturing, assembling, refining or processing operations and ceasing when the product is in the form in which it will be sold to the ultimate consumer.  "Structure" means any assemblage of building or construction materials fixed in place for the primary purpose of supporting, sheltering, containing, enclosing or housing persons or property.  "Used or held for use in business" means any item of machinery, apparatus or equipment used or held for use in a business transaction, activity, or occupation conducted for profit in New Jersey.  L.1992,c.24,s.4.