reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:1-35.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept

54:1-35.1. Table of equalized valuations; promulgation; place to be kept  On or before October 1 in each year the Director of the Division of Taxation, in the State Department of the Treasury shall promulgate a table of equalized valuations to be used in the calculation and apportionment of distributions pursuant to the State School Aid Act of 1954. Such table shall be deemed to have been promulgated on the day when the director shall have completed the delivery of a certified copy thereof to the Commissioner of Education and the mailing of a certified copy thereof to the municipal clerk of each municipality, to the secretary of each county board of taxation and, by certified mail, to the mayor or other chief executive officer of any municipality for which the equalized valuation so certified exceeds by 10% or more the equalized valuation determined for the preceding year. The table for each year and any revision thereof shall be kept as a public record in each office to which it is sent and in the office of the Director of Taxation. L.1954, c. 86, p. 534, s. 1. Amended by L.1968, c. 339, s. 1, eff. Nov. 13, 1968.
NJ Rev Stat § 54:1-35.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.2 - Form and contents of table

54:1-35.2. Form and contents of table  The table of equalized valuations shall be in columnar form and shall list each taxing district in the State, together with (1) its aggregate assessed valuation of real property (exclusive of Class II railroad property); (2) the average ratio of assessed to true value of such real estate in the taxing district, determined as hereafter provided; (3) the aggregate true value of real estate in each taxing district determined on the basis of such ratios; (4) the assessed valuation of Class II railroad property in the district; (5) assessed valuation of all personal property in the district; and (6) the sum of the foregoing items numbered (3), (4) and (5) for each taxing district, which shall be known as the "equalized valuation." L.1954, c. 86, p. 534, s. 2.
NJ Rev Stat § 54:1-35.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate

54:1-35.3. True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate  True value for the purposes of this act shall be deemed to be valuation at current market prices or values, determined in such manner as the director may, in his discretion, select. The director shall determine the ratio of aggregate assessed to aggregate true valuation of real estate of each taxing district. He may make such determination by reference to the county equalization table whenever he is satisfied that the table has been prepared according to accepted methods and practices and that it properly reflects true value or a known percentage thereof for the several taxing districts in the county. The director, with respect to any and all taxing districts, may use the assessment ratios reported in the Sixth Report of the Commission on State Tax Policy (Trenton, 1953) and may consider such other assessment ratio studies as may be available. He may make such further and different investigations of assessment practices as he may deem necessary or desirable for the establishment of the assessment ratios required by this act. L.1954, c. 86, p. 535, s. 3.
NJ Rev Stat § 54:1-35.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.4 - Review of equalization table

54:1-35.4. Review of equalization table  An equalization table promulgated hereunder 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.1954, c. 86, p. 535, s. 4. Amended by L.1969, c. 269, s. 1, eff. Jan. 12, 1970; L.1983, c. 36, s. 11, eff. Jan. 26, 1983.
NJ Rev Stat § 54:1-35.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.5 - Effective date

54:1-35.5. Effective date  This act shall take effect immediately, provided that it shall be inoperative unless and until the "State School Aid Act of 1954" as introduced in the current session of the Legislature, shall be enacted. L.1954, c. 86, p. 536, s. 6.
NJ Rev Stat § 54:1-35.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.6 - Real estate sales ratio records as public records

54:1-35.6. Real estate sales ratio records as public records  Real estate sales ratio records (Form SR 1-A) of the Local Property Tax Bureau, Division of Taxation, Department of the Treasury, in the possession of the boards of taxation of each county, and containing information relating to the sale of real property and the address or block and lot designation of such real property as reported by the register of deeds and mortgages or county clerk of the county in which such real property is situate are deemed to be public records for the purposes of P.L.1963, c. 73 (C. 47:1A-1 et seq.). L.1973, c. 10, s. 1, eff. Jan. 25, 1973.
NJ Rev Stat § 54:1-35.25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.25 - Examinations; applications; qualifications; fee

54:1-35.25. Examinations; applications; qualifications; fee  Commencing in 1968, the Director of the Division of Taxation shall, annually, in March and September of each year, hold examinations of applicants for certification as tax assessor. An applicant for examination shall, not less than 30 days before an examination, present to the director written application on forms provided by the division together with satisfactory proof that the applicant is not less than 21 years of age, is a citizen of the United States, is of good health and free from disabling physical and mental defects, is of good moral character, has obtained a certificate or diploma issued after at least 4 years of study in an approved secondary school or has received an academic education considered and accepted by the Commissioner of Education as fully equivalent, and has graduated from a 4-year course at a college of recognized standing. An applicant who does not meet the college education requirement may substitute full-time experience in real estate appraisal work or experience in property tax assessment work on a year-for-year basis. Such application shall not be considered by the director unless accompanied by payment of a fee in the sum of $10.00 to the order of the State Treasurer. Examinations shall be written, or both written and oral, shall be of such character as fairly to test and determine the qualifications, fitness and ability of the person tested actually to perform the duties of assessor, and shall be weighted in a manner to be prescribed by the director. L.1967, c. 44, s. 1, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.25a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.25a - Dispensation with 4-year college requirement; duration

54:1-35.25a. Dispensation with 4-year college requirement; duration  Up until December 31, 1972, the 4-year college requirement, or the equivalency requirement in substitution therefor, set forth in section 1 of P.L.1967, chapter 44 (C. 54:1-35.25) shall be dispensed with and no applicant shall be prohibited from taking the examination for certification as tax assessor by reason of his failure to meet such requirement. L.1970, c. 330, s. 1, eff. Dec. 29, 1970.
NJ Rev Stat § 54:1-35.26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.26 - Tax assessor certificate; fee

54:1-35.26. Tax assessor certificate; fee  Upon the successful completion of the examination by an applicant, a tax assessor certificate shall be issued to him, upon the payment of an additional fee of $25.00 to the order of the State Treasurer. L.1967, c. 44, s. 2, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction

54:1-35.27. Preservation of applications, test papers, etc.; records; destruction  The director shall preserve the applications, test papers and other work, except such as may be returned to the applicants and shall keep a record of the results of the examinations and the date of issuance of tax assessor certificates. After 10 years, such records may at the discretion of the director be destroyed. L.1967, c. 44, s. 3, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.28 - Certificate issued without examination; fee

54:1-35.28. Certificate issued without examination; fee  In the case of an applicant who, on or after effective date of this act but not later than June 30, 1969, while actually in office as an assessor or performing the duties of an assessor, whether in the classified or unclassified service under Title 11, Civil Service, or in a municipality which has not adopted Title 11, Civil Service, shall furnish proof that he has received certificates indicating satisfactory completion on or before June 30, 1969 of training courses heretofore designated as Principles of Municipal Assessing I and Principles of Municipal Assessing II, or such other training courses as are certified as their equivalent by Rutgers, the State University, the director shall issue to such applicant a tax assessor certificate without examination, upon payment of an additional fee of $25.00 to the order of the State Treasurer. L.1967, c. 44, s. 4, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.29 - Revocation, suspension of tax assessor certificate.

54:1-35.29 Revocation, suspension of tax assessor certificate.  5. Any tax assessor certificate may be revoked or suspended by the director for dishonest practices, or willful or intentional failure, neglect or refusal to comply with the constitution and laws relating to the assessment and collection of taxes, or other good cause. Failure to comply with requirements for continuing education pursuant to section 1 of P.L.1999, c.278 (C.54:1-35.25b) shall cause the automatic revocation, without a hearing, of the tax assessor certificate. Otherwise, no certificate shall be revoked or suspended except upon a proper hearing before the director or his designee after due notice. If the tax assessor certificate of a person serving as assessor shall be revoked, such person shall be removed from office by the director, his office shall be declared vacant, and such person shall not be eligible to hold that office for a period of five years from the date of his removal. L.1967,c.44,s.5; amended 1999, c.278, s.3.
NJ Rev Stat § 54:1-35.30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.30 - Certificate necessary for appointment or reappointment

54:1-35.30. Certificate necessary for appointment or reappointment  Except as herein otherwise provided, no person shall on and after July 1, 1971, be appointed or reappointed as tax assessor in any municipality in this State unless he shall hold a tax assessor certificate. The foregoing limitation shall not apply to an assessor who shall have served continuously in office from July 1, 1967 to the date of reappointment. L.1967, c. 44, s. 6, eff. May 4, 1967. Amended by L.1981, c. 394, s. 19, eff. Jan. 6, 1982.
NJ Rev Stat § 54:1-35.32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.32 - Tenure of office

54:1-35.32. Tenure of office  On and after July 1, 1969 no assessor shall acquire tenure of office under any law of this State unless he shall have received a tax assessor certificate. Nothing herein contained shall be construed to affect tenure of office theretofore acquired nor to affect in any way the unexpired term of office of any assessor theretofore appointed or elected, nor shall any provision herein make void or change any provision of Title 11, Civil Service, nor any of the provisions of any other tenure of office act, except with respect to the acquisition of tenure by an assessor subsequent to June 30, 1969. L.1967, c. 44, s. 8, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.33 - Joint municipal tax assessor; eligibility

54:1-35.33. Joint municipal tax assessor; eligibility  No person shall be eligible to hold the office of joint municipal tax assessor unless he shall be the holder of a tax assessor certificate. L.1967, c. 44, s. 9, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.34 - Rules and regulations

54:1-35.34. Rules and regulations  The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. L.1967, c. 44, s. 10, eff. May 4, 1967.
NJ Rev Stat § 54:1-35.35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors

54:1-35.35. Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors  The Director of the Division of Taxation in the Department of the Treasury shall by rule establish standards to be used in the valuation and revaluation of real property to be used for assessment purposes and shall prescribe minimum qualifications for firms and individuals engaged in the business of valuing and revaluing all or designated portions of real property in a municipality under contract. L.1971, c. 424, s. 1, eff. Jan. 1, 1972.
NJ Rev Stat § 54:1-35.36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation

54:1-35.36. Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation  Any municipality proposing to contract for a valuation or revaluation of all or designated portions of the real property in the municipality shall submit the proposed contract to the Director of the Division of Taxation for his review and approval and accord with the standards for such work established by him and for a determination that the proposed contractor meets the prescribed qualifications. The director shall take action on the proposed contract within 30 days of its submission. L.1971, c. 424, s. 2, eff. Jan. 1, 1972.
NJ Rev Stat § 54:1-35.37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.37 - Person aggrieved by determination; hearing

54:1-35.37. Person aggrieved by determination; hearing  Any municipality, firm or individual aggrieved by any determination of the Director of the Division of Taxation made pursuant to this act shall be entitled to a formal hearing before the director who shall render his decision within 30 days of the date of the hearing. Such hearings shall be conducted pursuant to the "Administrative Procedure Act" (P.L. 1968, c. 410, C. 52:14B-1 et seq.). L.1971, c. 424, s. 3, eff. Jan. 1, 1972.
NJ Rev Stat § 54:1-35.39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.39 - Short title

54:1-35.39. Short title  1. Sections 1 through 10 of this act shall be known and may be cited as the "Revaluation Relief Act of 1993."  L.1993,c.101,s.1.
NJ Rev Stat § 54:1-35.40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.40 - Findings, determinations

54:1-35.40. Findings, determinations  2. The Legislature finds and determines that: a. Article VIII, Section I, paragraph 1 of the Constitution of the State of New Jersey requires that all real property in this State be assessed for taxation under the same standard of value, which the Legislature has defined as "true" or "market" value, and taxed at a uniform general tax rate within each taxing district;  b. Because of such factors as rapidly changing real estate markets, excessive workloads borne by local tax assessors and limited resources available thereto, a lack of uniform data processing standards, and the technological obsolescence of certain local assessment practices, it has been extremely difficult for many municipalities to maintain current market value assessments for all properties within their corporate boundaries;  c. Through the statutory equalization process, the Legislature has addressed certain difficulties arising from differential assessment levels, by directing county boards of taxation to adjust aggregate assessments to presumed market levels for the purpose of equitable inter-municipal apportionment of county and school tax burdens; however, adequate resources have not been available for the provision of an ongoing adjustment process to address the assessment discrepancies which often arise within individual municipalities;  d. When intra-municipal discrepancies become too severe, it is necessary to periodically revalue all parcels of real property within a municipality, in order to reestablish fair and equitable taxation pursuant to the intent of our constitutional mandate, and to avoid costly and time consuming litigation;  e. While revaluations are thus necessary to maintain tax equity, they generally result in shocking, immediate increases in individual property tax bills, which severely strain the financial resources of many property owners, particularly homeowners, and which threaten the stability and viability of long-standing neighborhoods and communities which are often already in need of rehabilitation; and  f. It is, therefore, incumbent upon the Legislature, as a compelling public purpose and a matter of the general public welfare, to provide municipalities with the authority to mitigate this fiscal shock by phasing in tax increases in areas determined to be in need of rehabilitation, thus maintaining the stability and viability of those neighborhoods and communities, while encouraging those governing bodies to conduct revaluations. L.1993,c.101,s.2.
NJ Rev Stat § 54:1-35.43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.43 - Determination of eligible properties

54:1-35.43. Determination of eligible properties  5. a. Upon the receipt of a certified copy of the ordinance, the director shall conduct a final review of the tax duplicate for the municipality, and make a final determination of which parcels of real property in the municipality are eligible properties. b. The director shall determine the amount of the revaluation relief abatement for each eligible property for the revaluation year as follows: RRA = 0.80 (A-B)where: "RRA" equals the revaluation relief abatement for the eligible property; "A" equals the tax liability produced by multiplying the constant rate factor for the municipality for the revaluation year times the net assessed value of the eligible property as it appears on the assessor's duplicate for the revaluation year; and "B" equals the tax liability produced by multiplying the general tax rate for the municipality for the base year times the net assessed value of the eligible property as it appeared on the assessor's duplicate for the base year. L.1993,c.101,s.5; amended 1999, c.216, s.5.
NJ Rev Stat § 54:1-35.44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable

54:1-35.44. Certification of aggregate amount of revaluation relief abatements allowable  6. a. The director shall certify to the county board of taxation the aggregate amount of revaluation relief abatements to be allowed eligible properties within the municipality. The county board of taxation shall forthwith prepare a revised Table of Aggregates. In the revised Table of Aggregates, the board shall include, as part of the amount which must be raised for local municipal purposes through taxation, the aggregate amount of the revaluation relief abatements to be allowed eligible properties within the municipality. The revised Table of Aggregates for the municipality shall be signed and transmitted as provided in R.S.54:4-52. b. The director shall provide, at the same time, the county board of taxation with a certified list of the eligible properties within the municipality and the amount of the revaluation relief abatement to which each is entitled. The county board shall immediately thereafter cause the corrected, revised and completed duplicate, certified by it to be a true record of the taxes assessed, to be delivered to the collector of the municipality. The revised tax list shall remain in the office of the board as a public record. Thereafter neither the assessor nor the collector shall make or cause to be made any change or alteration in the tax duplicate except as may be provided by law. L.1993,c.101,s.6; amended 1999, c.216, s.6.
NJ Rev Stat § 54:1-35.45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.45 - Delivery of tax bills to individuals assessed

54:1-35.45. Delivery of tax bills to individuals assessed  7. a. As soon as the tax duplicate is delivered to the collector of the municipality, the collector shall proceed with the work of preparing, completing, mailing or otherwise delivering tax bills to the individuals assessed pursuant to R.S.54:4-64 and R.S.54:4-66. b. The tax bill shall be in a form prescribed by the Director of the Division of Local Government Services in the Department of Community Affairs, after consultation with the director, and shall include, in addition to such other information as may be required by law, rule or regulation, notification as to whether and to what extent the local municipal purposes tax rate for the municipality includes a rate to support the revaluation phase-in program. The bill shall also indicate the amount of the revaluation relief abatement the taxpayer received for his eligible property. L.1993,c.101,s.7; amended 1999, c.216, s.7.
NJ Rev Stat § 54:1-35.46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.46 - Alternate payment date

54:1-35.46. Alternate payment date  8. The provisions of R.S.54:4-66 and R.S.54:4-67 to the contrary notwithstanding, for a municipality which has implemented a revaluation phase-in program pursuant to this act, the Director of the Division of Local Government Services in the Department of Community Affairs may order that the third installment of taxes shall be payable in the revaluation year on a date other than that set forth in those statutes and shall not be deemed delinquent until the tenth calendar day following the new date.  L.1993,c.101,s.8.