reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40:48B-4.1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-4.1 - Contracts for joint provision of law enforcement services

40:48B-4.1. Contracts for joint provision of law enforcement services  3. Whenever the governing bodies of two or more local units enter into a joint contract as provided in P.L.1952, c.72 (C.40:48B-1 et seq.) for the joint operation of law enforcement services within their respective jurisdictions, the joint contract shall recognize and preserve the seniority, tenure, and pension rights of every full time law enforcement officer who is employed by each of the participating local units and who is in good standing at the time the ordinance or resolution, as the case may be, authorizing the contract is adopted, and no such law enforcement officer shall be terminated except for cause; however, for reasons of economy and efficiency the contract may authorize a reduction in force.  Whenever the governing bodies of two or more local units enter into a joint contract as provided in P.L.1952, c.72 (C.40:48B-1 et seq.) for the joint operation of law enforcement services within their respective jurisdictions, and any one of the local units is operating under Title 11A of the New Jersey Statutes at the time of the contract, the other local unit or units shall be deemed to have adopted Title 11A of the New Jersey Statutes with regard to the provision of law enforcement services.  To provide for the efficient administration and operation of the joint law enforcement services within the participating local units, the joint contract may provide for the appointment of a chief law enforcement officer. In such cases, the joint contract shall provide that any person who is serving as the chief law enforcement officer in one of the participating local units at the time the joint contract is adopted may elect either:  a. To accept a demotion of no more than one rank without any loss of seniority rights, impairment of tenure, or pension rights; or  b. To retire from service. If the person elects retirement, he shall not be demoted but shall retain the rank of chief law enforcement officer and shall be given terminal leave for a period of one month for each five year period of past service as a law enforcement officer with the participating local unit. During the terminal leave, the person shall continue to receive full compensation and shall be entitled to all benefits, including any increases in compensation or benefits, that he may have been entitled to if he had remained on active duty.  Whenever the participating local units have adopted or are deemed to have adopted Title 11A of the New Jersey Statutes with regard to the provision of law enforcement services, and the contract provides for the appointment of a chief law enforcement officer, the position of chief law enforcement officer shall be in the career service.  L.1992,c.145,s.3.
NJ Rev Stat § 40:48B-4.2 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-4.2 - Merging of bargaining units

40:48B-4.2. Merging of bargaining units  4. Where bargaining units are merged which have contracts negotiated in accordance with the provisions of the "New Jersey Employer-Employee Relations Act," P.L.1941, c.100 (C.34:13A-1 et seq.) in existence, the terms and conditions of the existing contracts shall apply to the rights of the members of the respective bargaining units until a new contract is negotiated, reduced to writing and signed by the parties as provided pursuant to law and regulation promulgated thereunder.  L.1992,c.145,s.4.
NJ Rev Stat § 40:48B-14 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-14 - Office of joint municipal tax assessor; establishment

40:48B-14. Office of joint municipal tax assessor; establishment  1. The governing bodies of any two or more municipalities may, by substantially similar resolutions duly adopted by each of such governing bodies within six calendar months after the first such resolution is adopted, establish and maintain the office of joint municipal tax assessor to assess real and personal property for taxation within each of the respective municipalities joining hereunder. L.1967,c.180,s.1; amended 1995,c.356,s.3.
NJ Rev Stat § 40:48B-15 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-15 - Appointment of joint municipal tax assessor, personnel; apportionment of operating costs

40:48B-15. Appointment of joint municipal tax assessor, personnel; apportionment of operating costs  2. The governing bodies of the participating municipalities shall, by agreement, provide for the appointment of a joint municipal tax assessor and other necessary personnel, for the apportionment of the costs and expenses of operation of such office among the participating municipalities, for the addition of other municipalities in the same county and such other terms and conditions as may be necessary and convenient for the establishment and maintenance of the office. The apportionment of costs and expenses may be based upon "apportionment valuations" determined under Revised Statutes 54:4-49, number of taxable properties, population, budgets, and such other factor or factors, or any combination thereof, as may be provided in the agreement. The agreement shall be subject to approval by resolution of the governing bodies of each of the municipalities prior to its execution by such official or officials as may be authorized to execute such agreement. A copy of every pertinent resolution, agreement and every amendment thereto shall be filed with the Director of the Division of Taxation in the Department of the Treasury and the Director of the Division of Local Finance in the Department of Community Affairs. L.1967,c.180,s.2; amended 1995,c.356,s.4.
NJ Rev Stat § 40:48B-16 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-16 - Term; reappointment; removal

40:48B-16. Term; reappointment; removal  The office of joint municipal tax assessor shall consist of a tax assessor and such subordinate personnel as may be deemed necessary and proper to perform the assessment function in accordance with law. Any person who may hereafter be appointed to office, position or employment as joint municipal tax assessor shall hold such office, position or employment for a term of 4 years as shall be provided for by agreement of the governing bodies of the participating municipalities, provided that any such person reappointed as joint municipal assessor after serving for 4 years in that capacity, shall thereafter hold his position during good behavior and efficiency notwithstanding that such reappointment was for a fixed term of years, and he shall not be removed therefrom for political reasons but only for good cause shown and after a proper hearing before the Director of the Division of Taxation or his designee. L.1967, c. 180, s. 3, eff. July 27, 1967.
NJ Rev Stat § 40:48B-17 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-17 - Assessors holding office on effective date of this act

40:48B-17. Assessors holding office on effective date of this act  Any assessor of any municipality which has combined to form an office of joint municipal tax assessor hereunder, and who, on the effective date of this act, held his office or position during good behavior and was not subject to removal therefrom except for good cause shown after hearing, shall be employed on the same basis as a member of the staff of the joint municipal tax assessor at a salary not less than he was receiving at the time the joint agreement is effective with respect to his municipality. L.1967, c. 180, s. 4, eff. July 27, 1967.
NJ Rev Stat § 40:48B-18 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-18 - Employees deemed employees of municipality having largest apportionment valuation on effective date of act

40:48B-18. Employees deemed employees of municipality having largest apportionment valuation on effective date of act  All employees in the office of joint municipal tax assessor shall be deemed to be the employees of the municipality having the largest apportionment valuation determined under section 54:4-49 of the Revised Statutes, as of the effective date of this act. L.1967, c. 180, s. 5, eff. July 27, 1967.
NJ Rev Stat § 40:48B-19 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-19 - Function of assessor; records

40:48B-19. Function of assessor; records  The assessment function of the joint municipal tax assessor shall be exercised in the same manner and to the same extent as though it was exercised in each municipality separately, and the tax list and duplicate, property record cards, and all other records for each of the municipalities shall be maintained separately and shall be available for public inspection pursuant to law. L.1967, c. 180, s. 6, eff. July 27, 1967.
NJ Rev Stat § 40:48B-20 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-20 - Termination of joint agreement

40:48B-20. Termination of joint agreement  The joint agreement may be terminated upon the adoption of a resolution to that effect by the governing body of either of the municipalities in the case of a joint assessing office comprising 2 municipalities, or 2/3 of the governing bodies in the case of a joint assessing office comprising 3 or more municipalities. Except by unanimous agreement, such termination shall not be made effective earlier than June 30 next succeeding the expiration of 12 full calendar months following the adoption of such resolution by the last of the required number of municipalities. L.1967, c. 180, s. 7, eff. July 27, 1967.
NJ Rev Stat § 40:48B-21 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48B-21 - Applicability of Consolidated Municipal Service Act

40:48B-21. Applicability of Consolidated Municipal Service Act  The provisions of the Consolidated Municipal Service Act, P.L. 1952, c. 72 (C. 40:48B-1 et seq.), as amended, shall be applicable to the extent that the same are not inconsistent with the provisions of this act. L.1967, c. 180, s. 8, eff. July 27, 1967.
NJ Rev Stat § 40:48C-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1 - Imposition of taxes

40:48C-1. Imposition of taxes  1. Any municipality having a population in excess of 200,000 hereinafter referred to as "municipality," is hereby authorized and empowered to enact an ordinance or ordinances imposing any of the taxes hereinafter provided for at the rates and in the manner hereinafter provided.  L.1970,c.326,s.1; amended 1981,c.462,s.38; 1990,c.9,s.4.
NJ Rev Stat § 40:48C-1.2 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.2 - Imposition of tax, surcharge by certain municipalities.

40:48C-1.2 Imposition of tax, surcharge by certain municipalities.  2. Any municipality having a population of less than 125,000, but in excess of 100,000, according to the latest federal decennial census, is hereby authorized and empowered to enact an ordinance imposing the tax, or tax and surcharge, provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C. 40:48C-6 et seq.) on any facility, or any portion of a facility, situated within its borders, provided that an ordinance so enacted meets all of the requirements and restrictions set forth in subsection b. of section 6 of P.L.1970, c.326 (C.40:48C-6), and provided that the municipality is contiguous with a municipality which has enacted an ordinance imposing the tax provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.). L.1987, c.21, s.2; amended 2007, c.296, s.3.
NJ Rev Stat § 40:48C-1.3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.3 - Parking tax, surcharge, certain municipalities.

40:48C-1.3 Parking tax, surcharge, certain municipalities.  2. Any municipality located in a county of the first class with a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census is hereby authorized and empowered to enact an ordinance imposing the tax, or tax and surcharge, provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.) on any facility situated entirely within its borders, or on any portion of a facility situated within its borders, but which, in part, is also situated in a contiguous municipality which has enacted an ordinance imposing the tax provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.). L.1991, c.288, s.2; amended 2007, c.296, s.4.
NJ Rev Stat § 40:48C-1.4 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.4 - Municipality under rehabilitation and economic recovery, imposition of surcharge.

40:48C-1.4 Municipality under rehabilitation and economic recovery, imposition of surcharge.  1. A municipality that has been under rehabilitation and economic recovery pursuant to the "Municipal Rehabilitation and Economic Recovery Act," P.L.2002, c.43 (C.52:27BBB-1 et al.) may adopt an ordinance imposing the surcharge provided under section 3 of P.L.2013, c.284 (C.40:48C-1.6) on any facility, or any portion of a facility, situated within its borders.  L.2013, c.284, s.1.
NJ Rev Stat § 40:48C-1.5 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.5 - City of second class located in certain counties; imposition of surcharge.

40:48C-1.5 City of second class located in certain counties; imposition of surcharge.  2. A municipality that is a city of the second class, that is located in a county of the second class, that has a population greater than 65,000 and a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census, and that is not authorized to adopt an ordinance pursuant to section 2 of P.L.1987, c.21 (C.40:48C-1.2), may adopt an ordinance imposing the surcharge provided under section 3 of P.L.2013, c.284 (C.40:48C-1.6) on any facility, or any portion of a facility, situated within its borders.  L.2013, c.284, s.2.
NJ Rev Stat § 40:48C-1.6 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.6 - Surcharges imposed; use by municipality.

40:48C-1.6 Surcharges imposed; use by municipality.  3. An ordinance adopted by a municipality pursuant to section 1 or 2 of P.L.2013, c.284 (C.40:48C-1.4 or C.40:48C-1.5) shall impose in any such municipality a surcharge of seven percent on fees for parking, garaging, or storing of motor vehicles, other than parking in a garage which is part of a solely residential premises. All surcharges collected under the ordinance shall be used for the purpose of demolishing and removing abandoned buildings and structures in the municipality. Any collections in excess of the amount necessary for this purpose shall be used for infrastructure projects in the municipality. The collections and expenditures permitted pursuant to this section shall be included in the annual audit of the municipality required pursuant to N.J.S.40A:5-4 to ensure the surcharges are spent for the purposes provided under this section. L.2013, c.284, s.3.
NJ Rev Stat § 40:48C-1.7 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.7 - Imposition of mass transit access parking tax.

40:48C-1.7 Imposition of mass transit access parking tax.  1. a. Any municipality with a population of 100,000 or greater according to the most recent American Community Survey five-year estimate by the United States Census Bureau may adopt an ordinance imposing a mass transit access parking tax of three and one-half percent on fees for the parking, garaging, or storing of motor vehicles, other than parking in a garage which is part of premises occupied solely as a private one- or two-family dwelling. b. All parking taxes collected pursuant to this section shall be anticipated and appropriated in the municipal budget as dedicated revenue pursuant to N.J.S.40A:4-39 for the exclusive purpose of funding or financing capital improvements for pedestrian access to mass transit stations, including, but not limited to, the construction of bridges, tunnels, platforms, walkways, elevators, escalators, and stairways directly related to mass transit pedestrian accessibility ; provided, however, that any parking tax revenues remaining after all the budgeted mass transit pedestrian access capital improvement expenditures have been used in a fiscal year may be used to fund quality of life projects within the municipality. c. The parking tax authorized by this section may be collected in addition to a surcharge collected pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6) or a tax collected pursuant to subsection a. of section 6 of P.L.1970, c.326 (C.40:48C-6), but the parking tax authorized by this section shall not be collected whenever a special event parking tax surcharge is collected pursuant to subsection b. of section 6 of P.L.1970, c.326 (C.40:48C-6). d. An ordinance adopted pursuant to subsection a. of this section shall exempt residents of the municipality from the full amount of the three and one-half percent parking tax. The exemption shall be implemented as follows: (1) For short-term parking, a resident may apply to the municipality for a rebate of the total three and one-half percent parking tax charged as provided in the ordinance; and (2) For long-term parking, a parking facility operator shall not charge a resident the three and one-half percent parking tax upon a display of proof of residence as provided in the ordinance. L.2019, c.289, s.1.
NJ Rev Stat § 40:48C-1.8 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-1.8 - Acceptance of credit cards.

40:48C-1.8 Acceptance of credit cards.  2. Any municipality authorized to impose a parking tax or surcharge pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6), section 1 of P.L.2019, c.289 (C.40:48C-1.7), or section 6 of P.L.1970, c.326 (C.40:48C-6) may by ordinance require that any parking facility subject to that tax or surcharge accept credit cards. L.2019, c.289, s.2.
NJ Rev Stat § 40:48C-2 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-2 - Short title

40:48C-2. Short title  2. This act shall be known and may be cited as the "Local Tax Authorization Act."  L.1970,c.326,s.2; amended 1981,c.507,s.1.
NJ Rev Stat § 40:48C-3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-3 - Definitions

40:48C-3. Definitions  As used in this article: (a) "alcoholic beverages" means liquors, wines, sparkling wines, and vermouth; (b) "liquors" means all distilled or rectified spirits, alcohol, brandy, whisky, rum, gin and all similar distilled alcoholic beverages including all dilutions and mixtures of one or more of the foregoing, such as liqueurs, cordials, and similar compounds, having an alcoholic content of 1/2 of 1% or more by volume. (c) "wines" means all wines whether known as "dry wines," "sweet wines," "still wines," or "fortified wines" and any artificial or imitation wine or compound sold as wine, and any fruit juice containing 1/2 of 1% or more of alcohol by volume, and any other beverage containing alcohol produced by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar, which beverage contains 1/2 of 1% or more of alcohol by volume, but shall not mean or include vermouth, or cider containing less than 3 2/10 % of alcohol by volume. (d) "sparkling wines" means champagne and other effervescent wine charged with carbon dioxide, whether artificially or as the result of secondary fermentation of the wine within the container. (e) "vermouth" means any compound made by the mixture of extracts from macerated aromatic flavoring materials with wines and manufactured in such manner that the product possesses the taste, aroma, and characteristics generally attributed to vermouth. (f) "taxpayer" means a person chargeable with the payment of the tax imposed pursuant to an ordinance enacted pursuant to the authority of this article. L.1970, c. 326, s. 3, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-4 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-4 - Authorization; rate

40:48C-4. Authorization; rate  Any municipality is hereby authorized and empowered to enact an ordinance imposing the following taxes at the rates indicated on alcoholic beverages sold for consumption on the premises where sold within such municipality: (a) a tax on liquor--at the rate of $5.00 a gallon; (b) a tax on wine--at the rate of $1.00 a gallon; (c) a tax on sparkling wine--at the rate of $1.00 a gallon; (d) a tax on vermouth--at the rate of $1.00 a gallon. Such tax shall be imposed upon those persons licensed to sell alcoholic beverages for consumption on the premises where sold within the municipality and shall be paid with respect to alcoholic beverages delivered to such persons for sale and consumption on the premises where sold. L.1970, c. 326, s. 4, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-5 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-5 - Alcoholic beverage tax

40:48C-5. Alcoholic beverage tax  5. No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996.  L.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975,c.262,s.1; 1976,c.124,s.1; 1977,c.308,s.1; 1978,c.175,s.1; 1979,c.256,s.1; 1981,c.507,s.2; 1985,c.496,s.2; 1988,c.3,s.2; 1990,c.9,s.2; 1994,c.28,s.1.