reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-63.40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.40 - Application of act

54:4-63.40. Application of act  This act is intended to provide an additional and alternate method for the assessment of taxes on certain omitted property and shall not supersede the provisions of P.L.1947, chapter 413 or any other law. L.1968, c. 184, s. 10, eff. July 19, 1968.
NJ Rev Stat § 54:4-64a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-64a - Complete tax bill, computation of first and second installments

54:4-64a. Complete tax bill, computation of first and second installments  3. The complete tax bill delivered to each property taxpayer, mortgagee or any other agent by the tax collector pursuant to R.S.54:4-64 for the first half payment computed using the method set forth in R.S.54:4-66 shall be divided equally to obtain the first two post tax year quarterly payment installments.  L.1991,c.89,s.3; amended 1991,c.410,s.2.
NJ Rev Stat § 54:4-64.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry

54:4-64.1. Flood insurance; notice of eligibility and effect of failure to carry  The tax collector of each local taxing district which has become eligible for flood insurance under the "National Flood Insurance Act of 1968," 42 U.S.C. 4001 et seq., shall, at the time of the mailing of the tax bill or duplicate prior to the date that the third installment falls due, send to each owner of record of property within the district a written notice advising that the district is eligible for Federal Flood Insurance and that no Federal Disaster Assistance will be available to reimburse owners for losses that occur to property in the district to the extent that the owner of record could have obtained Federal Flood Insurance and failed to do so. L.1977, c. 349, s. 1, eff. Jan. 30, 1978.
NJ Rev Stat § 54:4-65.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-65.1 - Additional information printed on tax bill.

54:4-65.1 Additional information printed on tax bill.  8. In addition to the information required by R.S.54:4-65, a property tax bill shall have printed thereon the information required pursuant to subsection e. of section 4 of P.L.2018, c.11 (C.54:4-66.9).  L.2018, c.11, s.8.
NJ Rev Stat § 54:4-66.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures.

54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures.  3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector will be unable to complete the mailing or delivery of tax bills in a municipality operating under a calendar fiscal year by June 14 or in a municipality operating under the State fiscal year by June 14 or December 1, as appropriate, because the county board of taxation has not certified a tax levy, or for any other reason, subject to regulations promulgated by the Local Finance Board, the governing body may direct, by resolution, the collector to prepare, complete, mail or otherwise deliver as soon as practicable to each individual assessed, or as provided in R.S.54:4-64 to the individual's mortgagee or servicing organization, estimated and reconciled tax bills in accordance with the procedures set forth in section 4 or 5, as appropriate, of P.L.1994, c.72 (C.54:4-66.3 or C.54:4-66.4).  b. Except as otherwise provided for by this section, an estimated tax bill and a reconciled tax bill issued pursuant to subsection a. of this section shall be considered the same as a regular tax bill with regard to other laws governing tax bills.  c. An estimated tax bill issued pursuant to this section may be used by a mortgagee or servicing organization in calculating the anticipated disbursements from mortgage escrow accounts as provided in section 6 of P.L.1990, c.69 (C.17:16F-20).  d. Notwithstanding anything in Title 54 of the Revised Statutes to the contrary, a municipality shall not issue more than four quarterly installment tax bills, whether estimated or final, during any calendar year. This subsection shall not apply to bills for added or omitted assessments.  e. The provisions of this section and sections 4 and 5 of P.L.1994, c.72 (C.54:4-66.3 and C.54:4-66.4) related to third installment tax bills shall not be operative in years when homestead property tax credits are provided through the property tax billing process. In such years, the director shall notify municipal officials of the suspension of this provision and that no estimated tax bills shall be printed or otherwise issued. L.1994, c.72, s.3; amended 2007, c.62, s.35.
NJ Rev Stat § 54:4-66.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-66.5 - Regulations, forms, procedures

54:4-66.5. Regulations, forms, procedures  19. The Local Finance Board, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations, forms and procedures as may be necessary to effectuate the purposes of sections 2 through 5 of P.L.1994, c.72 (C.54:4-66.1 through C.54:4-66.4).  L.1994,c.72,s.19.
NJ Rev Stat § 54:4-66.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-66.6 - Definitions relative to local government unit charitable funds.

54:4-66.6 Definitions relative to local government unit charitable funds.  1. As used in P.L.2018, c.11 (C.54:4-66.6 et al.): "Annual credit-eligible donation cap" means the cap on the total value of local charitable donations that are eligible for a local property tax credit, as established pursuant to paragraph (1) of subsection d. of section 2 of P.L.2018, c.11 (C.54:4-66.7). "Charitable fund" means a fund established pursuant to section 2 of P.L.2018, c.11 (C.54:4-66.7).  "Commissioner" means the Commissioner of the Department of Banking and Insurance. "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs. "Director of Taxation" means the Director of the Division of Taxation in the Department of the Treasury. "Fund administrator" means the official or entity designated pursuant to subsection b. of section 2 of P.L.2018, c.11 (C.54:4-66.7), to be responsible for the collection, distribution, and administration of donations to charitable funds, and who shall be an official serving as the custodian of public funds for the municipality, county, or school district establishing the charitable fund. "Local charitable donation" means a donation paid in money by, or on behalf of real property owned by a local property owner to a charitable fund established by a local unit. "Local property owner" means a person or entity who owns real property within the county, municipality, or school district, with a charitable fund to which a local charitable donation is made. "Local unit" means a municipality, county, or school district. "Mortgagee" means the holder of a mortgage loan. "Property tax credit" means the credit established pursuant to section 4 of P.L.2018, c.11 (C.54:4-66.9).  "Qualified donation" means a local charitable donation that may qualify real property of the donor for a property tax credit established pursuant to section 4 of P.L.2018, c.11 (C.54:4-66.9). "Servicing organization" means a mortgagee or an agent of the mortgagee, pursuant to a written agreement between the agent and the mortgagee, which is responsible for one or more mortgage escrow accounts. "Spillover fund" means a fund established, pursuant to subsection e. of section 2 of P.L.2018, c.11 (C.54:4-66.7), to temporarily hold donations to charitable funds that have reached their annual credit-eligible donation cap. L.2018, c.11, s.1.
NJ Rev Stat § 54:4-66.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-66.10 - Construction of act.

54:4-66.10 Construction of act.  5. The provisions of P.L.2018, c.11 (C.54:4-66.6 et al.) shall not be construed to prohibit a municipality or county from accepting bequests, legacies, or gifts pursuant to N.J.S.40A:5-29, or to prevent a local unit from accepting charitable donations in accordance with any other legal authority. L.2018, c.11, s.5.
NJ Rev Stat § 54:4-66.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-66.11 - Immunity from certain liability.

54:4-66.11 Immunity from certain liability.  6. a. Notwithstanding any State law or regulation or contract terms to the contrary, no mortgagee or servicing organization shall be entitled to hold a local property owner liable for electing to meet his or her obligations to a local unit by means of a charitable donation and resulting property tax credit made and obtained in conformity with the provisions of P.L.2018, c.11 (C.54:4-66.6 et al.). b. Notwithstanding any State law, regulation, agreement, or contract terms to the contrary, no mortgagee shall be entitled to hold a servicing organization liable for complying with the election by a local property owner to meet his or her local real property tax due to a local unit by means of a charitable donation and resulting property tax credit made and obtained in conformity with the provisions of P.L.2018, c.11 (C.54:4-66.6 et al.), including, but not limited to, actions a servicing organization takes to implement such election in accordance with P.L.1990, c.69 (C.17:16F-15 et seq.), and in accordance with any other applicable law or regulation. L.2018, c.11, s.6.
NJ Rev Stat § 54:4-67.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-67.1 - Accounts of unpaid properties deemed delinquent

54:4-67.1. Accounts of unpaid properties deemed delinquent  15. Notwithstanding the payment of any property taxes, assessments or municipal charges by the purchaser of the total property tax levy pursuant to subsection c. of section 17 of P.L.1997, c.99 (C.54:5-113.6), the accounts of any unpaid properties shall be deemed delinquent for purposes of the creation, assignment, sale, redemption, or foreclosure of tax lien certificates, or for the purpose of filing a tax appeal with the county tax board or the State tax court. The municipality shall comply with the notice and redemption provisions relating to the creation of tax certificates as hereinafter provided, except that the municipality shall be required to issue, and the levy purchaser shall be required to accept, the tax lien certificates if the contract for the sale of the total property tax levy provides that tax lien certificates shall be issued as partial consideration for the payment of the total property tax levy purchase in connection with the sale of the total property tax levy. The purchaser of the total property tax levy shall be obligated to accept any and all liens or tax sale certificates related thereto which are included within the total property tax levy as to which the levy purchaser has advanced monies to the municipality. Upon the receipt of a duly issued tax sale certificate any tax lien purchaser shall have the right to purchase subsequent property tax delinquencies relating to those properties upon payment of the full amount of the principal and interest due. L.1997,c.99,s.15.
NJ Rev Stat § 54:4-68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-68 - Property taxes, assessments, prepayment in certain cases.

54:4-68 Property taxes, assessments, prepayment in certain cases.  54:4-68. The officer charged with the collection of taxes or assessments shall receive the tax or assessment due or to become due for any current year at any time during the year as provided in this section and section 54:4-69 of this title. The payments may be made on the basis of taxes and assessments levied for the preceding year and may be paid in full, or in installments in amounts of not less than one dollar or multiples thereof. The collecting officer shall issue a receipt therefor and credit the amount paid to the account of any tax or assessment so levied or to be levied. amended 2018, c.8, s.1.
NJ Rev Stat § 54:4-68.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-68.1 - Definitions relative to prepayment; issuance of receipt, refund.

54:4-68.1 Definitions relative to prepayment; issuance of receipt, refund.  2. a. For the purposes of this section: "Dedicated prepayment" means a payment toward an anticipated quarterly installment property tax and assessment obligation that is made prior to the issuance of the tax bill for that installment.  "Tax collector" means a municipal officer charged with the collection of taxes. b. Notwithstanding any provision of law or regulation to the contrary, when a taxpayer makes a dedicated prepayment, the tax collector shall issue a receipt therefor, and shall credit the amount received toward the amount to become due and payable by the taxpayer for the dedicated installment. The dedicated prepayment shall be made payable to the municipality and shall explicitly and conspicuously indicate the installment to which the payment shall be credited. If the taxpayer is otherwise delinquent on property taxes or other municipal charges, the taxpayer shall first satisfy all such outstanding delinquencies before being permitted to make a dedicated prepayment. c. (1) When the amount paid in a dedicated prepayment exceeds the total property tax and assessment levied for the dedicated installment, the municipality shall refund the taxpayer the amount of the excess within 60 days of issuance of the tax bill or, if the governing body does not meet within those 60 days, the next regularly scheduled governing body meeting thereafter. When, upon issuing the tax bill for a dedicated installment, the tax collector determines that the dedicated prepayment is insufficient to equal the total property tax and assessment levied, the difference due and payable shall be paid or collected as other taxes are collected. (2) When a mortgagee pays any property tax and assessment installment for the mortgaged premises, and the owner of the mortgaged premises also makes a dedicated prepayment toward the installment, the municipality shall, within 60 days of the issuance of the tax bill or, if the governing body does not meet within those 60 days, the next regularly scheduled governing body meeting thereafter, refund the second-in-time payor the amount in excess of the tax and assessment levied. L.2018, c.8, s.2.
NJ Rev Stat § 54:4-69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-69 - Discount; excess refunded; deficiency collected

54:4-69. Discount; excess refunded; deficiency collected  The governing body may by resolution authorize a discount on all such advance payments at a rate not to exceed one-half of one per cent per month for each month for which the advance payments are made. Should the amount so paid for the current year be in excess of the tax or assessment levied, the collecting officer shall, on or before December first of the current year, refund the amount of the excess so paid. Should the payment made be insufficient to equal the assessment for the current year, the difference so due shall be paid or collected as other taxes are collected.
NJ Rev Stat § 54:4-69.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-69.1 - Payment of taxes by mortgagee

54:4-69.1. Payment of taxes by mortgagee  Whenever a mortgagee shall pay any taxes on the mortgaged premises and give notice to the collector of taxes at the time of such payment that payment is being made of such taxes as mortgagee, and an appeal from the assessment placed or the taxes levied on such property is taken or is pending and a reduction in the assessment or the taxes levied is obtained by such an appeal, the collector of taxes shall credit any remission of taxes arising out of such appeal to the taxes next levied upon such premises, or the taxes due or to become due in the year the judgment is issued on such appeal. The collector of taxes shall make a record of the fact that such taxes were paid by the mortgagee and shall give the payor a receipt as mortgagee for such payment, and place the amount of any remission of taxes obtained arising out of such appeal to the credit of the taxes next to be levied upon such premises or to the taxes due or to become due in the year the judgment is issued on such appeal. L.1938, c. 152, p. 309, s. 1.
NJ Rev Stat § 54:4-69.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment

54:4-69.2. Credit, against taxes due or to become due, for refund on reduction of assessment  If any taxpayer shall have paid the taxes upon any assessment of property under the provisions of chapter four of Title 54 of the Revised Statutes and shall, upon appeal, have obtained a judgment of the county board of taxation granting a reduction in the said assessment from which neither the taxpayer nor the municipality shall have duly appealed, or shall have obtained a judgment of the State Board of Tax Appeals granting a reduction in such assessment or confirming a reduction granted by the county board or any part thereof, such taxpayer may claim and the collector of taxes of the municipality shall allow a credit, in an amount equal to the appropriate refund incident to such reduction of said assessment, against any taxes then due or to become due on such property; provided, such property is at that time assessed against the same owner as it was at the time the appealed assessment was made. If said assessment shall be further litigated the taxes found to be due as a result of such litigation, either by way of increase or reduction, shall be adjusted in like manner. L.1940, c. 229, p. 901, s. 1.
NJ Rev Stat § 54:4-70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-70 - Acceptance of orders issued by school board as tax payments

54:4-70. Acceptance of orders issued by school board as tax payments  Any municipality may receive for payment of taxes, assessments or other municipal charges, orders issued by the board of education for the payment of obligations to the amount of money due and owing by such municipality to the school district, and any such order may be assigned by mere indorsement by the holder thereof. Any municipality may likewise receive for such payments orders issued by any board of education under regulations prescribed by the municipality. Nothing in this section shall be construed as in conflict with or as a repeal of sections 40:2-56 to 40:2-58 of the title Municipalities and Counties.
NJ Rev Stat § 54:4-71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-71 - Payments entered in duplicate; cash book; mechanical recordation

54:4-71. Payments entered in duplicate; cash book; mechanical recordation  The collector shall enter the date and amount of each payment on his duplicate in the proper column opposite the items of tax on account of which the payment is made, and shall make a similar entry in a proper cash book credited to the taxpayer, and shall also enter therein a designation of the property on which the tax was paid, the total amount of the tax and the discount allowed or the interest and penalty charged. The cash book shall be provided by the collector at the expense of the taxing district, shall be the property of the taxing district and be open at all reasonable times to public inspection. In lieu of recording payments on the duplicate in the manner herein provided, any taxing district may elect to use a payment record card wherein substantially similar information as herein required may be mechanically recorded. Such payment record card shall be the property of the taxing district and be open at all reasonable times to public inspection. Amended by L.1957, c. 158, p. 572, s. 1.
NJ Rev Stat § 54:4-72 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-72 - Collector's office; when open

54:4-72. Collector's office; when open  In taxing districts having a public building, an office therein shall be set apart for the collector who shall attend there on such days in each week during the months next preceding the month in which taxes become delinquent, as the governing body may by resolution designate.
NJ Rev Stat § 54:4-73 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-73 - Collector's monthly report; payments to municipal treasurer

54:4-73. Collector's monthly report; payments to municipal treasurer  The collector, or other officer having custody of collected taxes, shall, on the first day of each month or oftener if required by the governing body of the municipality, report his collections to the governing body of the municipality, and pay the amount collected to the treasurer or other official of the municipality authorized to receive the same. If the collector shall also be the treasurer of the municipality, he shall immediately upon collection deposit all moneys collected, in the name of the municipality to his account as treasurer in the place designated by the governing body of the municipality.
NJ Rev Stat § 54:4-74 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-74 - Payment of State and county taxes by municipality.

54:4-74 Payment of State and county taxes by municipality.  54:4-74. For the purpose of this section: "County tax due" or "tax due" means the amount so assessed less the county's proportionate share of the property taxes no longer owed by the municipality pursuant to the blue acres property tax exemption established by subsection b. of section 1 of P.L.2013, c.261 (C.54:4-3.3g) and less any applicable credit established by subsection e. of section 1 of P.L.2013, c.261 (C.54:4-3.3g), but shall include all amounts collected by the county under agreements entered into by municipalities pursuant to the "Long Term Tax Exemption Law," P.L.1991, c.431 (C.40A:20-1 et seq.). The governing body of each municipality shall cause to be paid to the treasurer of the county, in four installments, the amount of county tax due, and the other county taxes required to be assessed and raised in such municipality, on the fifteenth day of the month in which each installment of taxes shall become payable, except, that in those years when the third installment has been determined by the tax collector to be due after August 10, the installment shall be due no later than five days after the twenty-fifth day from when the tax bill was mailed or otherwise delivered pursuant to subsection a. of R.S.54:4-64, but no later than September 15. The amount to be payable as each of the first two installments shall be one-quarter of the total county tax due and one-quarter of the other total county taxes finally levied against the municipality for the preceding year, and the amount to be payable for the third and fourth installments shall be the county tax due, and for the other county taxes the full tax as levied, for the current year, less the amount charged as the first and second installments. The total amount thus found to be payable as the last two installments shall be divided equally for and as each installment. The governing body of each municipality shall cause to be paid to the county treasurer on December fifteenth of each year all of the taxes required to be assessed and raised by taxation in such taxing district for State school and other State purposes. amended 2007, c.62, s.36; 2013, c.261, s.3; 2015, c.247, s.2.