reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-48 - Changes entered; amount of total tax fixed

54:4-48. Changes entered; amount of total tax fixed  The county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and, upon ascertaining the total amount of tax to be raised, fix and adjust the amount of State school, State and county tax to be levied in each taxing district in the county in proportion to the respective values hereof, and the amount to be levied in each taxing district for local purposes as certified to it. The county board of taxation shall also apportion the amount to be levied in each taxing district for purposes of consolidated and regional school districts and school districts comprising two or more taxing districts. It shall cause each assessor to enter in appropriate columns upon the tax lists and duplicates for his respective taxing district the net corrected value assessed to each person for both real and personal property, and to enter the addition of the items of each column at the foot thereof, on every page, the rates per dollar, which shall be such as according to the valuation on the duplicate will be sufficient to produce the sum required, and to extend on the duplicates, (a) The amount of tax computed on each assessment at that rate, and (b) The amount of tax to be paid on each such assessment which shall be computed by deducting from the amount of tax computed under subsection (a) of this section any deduction from the tax allowed according to law. Notwithstanding the provisions of any law to the contrary, any real property for which State aid payments shall be made to a municipality pursuant to section 21 of P.L.1966, c. 139 (C. 54:29A-24.3), shall be included in the total ratables of the taxing district wherein such real property is located but shall not be included for the purpose of determining the net valuation upon which the tax rate of the municipality is computed. Amended by L.1956, c. 93, p. 188, s. 1; L.1963, c. 173, s. 5; L.1978, c. 16, s. 2.
NJ Rev Stat § 54:4-49.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable

54:4-49.1. Apportionment valuation; property with local property taxes in default and lien unenforceable  Notwithstanding any provisions of the law to the contrary, any real property on which local property taxes are in default and are uncollectible except Class II railroad property, and the lien therefor unenforceable by reason of any order of any State or Federal court, shall not be included in the total ratables of the taxing district wherein such real property is located for the purpose of apportioning the amount to be raised for county and free county library purposes, and for purposes of regional and consolidated school districts and school districts comprising two or more taxing districts. The county board of taxation shall maintain appropriate records showing the value of such real property not included in the total ratables in the apportioning of county taxes, and determine and record the amount of such taxes annually attributable thereto. When by reason of the rescinding of the State or Federal court order, or otherwise, the taxes in default or uncollectible on such real property are collected by a taxing district, the amount of county taxes attributable to such real property for prior years, as determined by the county board, shall be paid by the taxing district to the county. L.1974, c. 168, s. 1, eff. Dec. 9, 1974.
NJ Rev Stat § 54:4-50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination

54:4-50. Reductions in assessments after rate fixed; additional payments; determination  When assessments in a taxing district are reduced subsequent to the date when the county board of taxation has determined the amount of money to be raised in the taxing district on account of a state tax at a fixed rate, so that, pursuant to that determination, an excess over the amount which would have been payable if the assessments had been reduced before that date, must be paid to the county treasurer from the taxing district, the county board shall ascertain the amount of such excess.
NJ Rev Stat § 54:4-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-51 - Excess payment; crediting and application

54:4-51. Excess payment; crediting and application  The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made on account of the same tax or a tax for the same or a similar purpose. Notwithstanding such credit, the state tax at the fixed rate shall be levied and collected as if there were no such credit. The tax collections which by reason of such credit need not be paid to the county treasurer, shall be applied by the municipality in the same manner as collections of delinquent taxes.
NJ Rev Stat § 54:4-52.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-52.1 - Effective date

54:4-52.1. Effective date  This act shall take effect immediately, but amendments of the table of aggregates shall be effective beginning with one thousand nine hundred and forty-six. L.1945, c. 163, p. 582, s. 10.
NJ Rev Stat § 54:4-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-53 - Clerical errors; adjustment in following year

54:4-53. Clerical errors; adjustment in following year  The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes. Amended by L.1957, c. 8, p. 21, s. 2.
NJ Rev Stat § 54:4-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund

54:4-54. Correction of errors; assessment against or payment on wrong property; refund  Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, the governing body of the taxing district or county board of taxation may order and cause the tax record to be corrected and if the tax has been twice paid the governing body of the taxing district shall refund the excessive payment without interest. Where by mistake an assessment intended for one parcel has been placed upon another, the governing body may cancel the erroneous assessment, return without interest any money paid by one not the owner of the parcel intended to be assessed, and enter upon the record the assessment and tax against the proper parcel, after a hearing upon five days' notice to the owner. Where one person has by mistake paid the tax on the property of another supposing it to be his own, the governing body after a hearing, on five days' notice to the owner, may return the money paid in error without interest and restore the record of the assessment and tax against the property in the name of the true owner, provided the lien of the tax has not expired and no transfer or encumbrance has been put on record against the property since the date of the payment in error. No assessment of real or personal property shall be considered invalid because listed or assessed in the name of one not the owner thereof, or because erroneously classed as the land of an unknown or nonresident owner.
NJ Rev Stat § 54:4-55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record

54:4-55. Corrected duplicates returned to taxing districts; lists remain on record  54:4-55. The county board of taxation shall, on or before June 3 in each year, cause the corrected, revised and completed duplicates, certified by it to be a true record of the taxes assessed, to be delivered to the collectors of the various taxing districts in the county, and the tax lists 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.  Amended 1955,c.87,s.1; 1978,c.136,s.21; 1991,c.75,s.35; 1992,c.159,s.25; 1994,c.72,s.18; 1995,c.94,s.5.
NJ Rev Stat § 54:4-55.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty

54:4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penalty  At any time after the tax lists and duplicates shall have been delivered to the county board of taxation as provided in R.S. 54:4-35, the county board of taxation may, for such time and upon such terms and conditions as it deems proper, permit the collectors of the various taxing districts in the county to have custody of the duplicates. No collector shall make any change or alteration in assessments in the duplicate while it is in his possession. Every collector who shall fail to return the duplicates to the county board of taxation in accordance with the terms and conditions of its delivery or upon its demand shall be subject to a penalty of $10.00, and to an additional penalty of $10.00 for each additional day such failure shall continue. The penalties shall be collected by civil action against the collector at the instance of the county board of taxation, in any court of competent jurisdiction and the amount of the penalties when collected shall be paid into the county treasury. L.1955, c. 87, p. 260, s. 2.
NJ Rev Stat § 54:4-56 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected

54:4-56. Taxes on property sold; apportionment; lien unaffected  Upon the sale and transfer for a valuable consideration or the acquisition through eminent domain or similar proceedings of any real estate in this state, unless otherwise provided in a written agreement between the seller and purchaser or the parties in said proceedings or unless otherwise expressly stipulated, the seller or owner of property to be acquired shall be liable for the payment of such proportion of the taxes for the current year upon the property to be conveyed or so acquired as the time between the previous January first and the date of the delivery of the deed by the seller to the purchaser or the date the condemning body acquired its title bears to a full calendar year. If the amount of the taxes for the current year shall not have been determined at the time of the delivery of the deed of conveyance or the taking of its title by the condemning body, the amount of the taxes last previously assessed against such real estate shall be used as the basis for computing the apportionment herein provided.
NJ Rev Stat § 54:4-57 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected

54:4-57. Taxes on federal property; payment by municipality deferred until collected  When property of the United States shall be assessed for taxes, and the assessment levied by a municipality in which the property is situate, the municipality shall not be required to make payment of any part of those taxes to the county treasurer or state treasurer for county and state taxes respectively until they are actually collected by or paid to the municipality.
NJ Rev Stat § 54:4-58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality

54:4-58. Tax, assessment or water rate not set aside for irregularities or illegality  No tax, assessment or water rate imposed or levied in this state shall be set aside or reversed in any action, suit or proceeding for any irregularity or defect in form, or illegality in assessing, laying or levying any such tax, assessment or water rate, or in the proceeding for its collection if the person against whom or the property upon which it is assessed or laid is, in fact, liable to taxation, assessment or imposition of the water rate, in respect to the purposes for which the tax, assessment or rate is levied, assessed or laid.
NJ Rev Stat § 54:4-59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-59 - Court to amend and fix amount due

54:4-59. Court to amend and fix amount due  The court in which any action, suit or proceeding is or shall be pending to review any such tax, assessment or water rate shall amend all irregularities, errors or defects, and may if necessary ascertain and determine the sum for which the person or property was legally liable and by order or decree fix the amount thereof. The sum so fixed shall be the amount of tax, assessment or water rate for which the person or property shall be liable.
NJ Rev Stat § 54:4-60 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-60 - Lien; court may make proper levy

54:4-60. Lien; court may make proper levy  The tax, assessment or water rate when so fixed shall be a first lien or charge upon the property and persons, and collectible in the manner provided by law, the same as if it had been legally levied, assessed or imposed in the first instance by the board or body attempting to make, impose or levy it. The court shall make a proper levy, imposition or assessment in all cases in which there may lawfully be an assessment, imposition or levy.
NJ Rev Stat § 54:4-61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-61 - When assessment not to be set aside

54:4-61. When assessment not to be set aside  No assessment of taxes shall be set aside by a proceeding in lieu of prerogative writ, because the State, county or municipal taxes, or any of them, are blended together, nor because the aggregate amount of money levied or assessed in a taxing district for taxes is greater than called for by the law or resolutions granting the same, nor because the assessment is made upon any person or property at a rate higher than authorized by the law, ordinance or resolutions granting the money for which the assessment of taxes is made. Amended by L.1953, c. 51, p. 894, s. 21.
NJ Rev Stat § 54:4-62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-62 - Amendment of assessment; grounds; computation

54:4-62. Amendment of assessment; grounds; computation  a. If it shall appear to the satisfaction of the Superior Court, in a proceeding in lieu of prerogative writ, that an assessment of taxes reviewed thereby is at a rate higher than authorized by the law or resolution authorizing the assessment, or that the value of taxable property for which a person is therein assessed, is too great, the court shall amend the assessment and reduce it to the proper and just amount, in accordance with the provisions of this act. b. Whenever the Superior Court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true value exceeds the upper limit or falls below the lower limit of the common level range, it shall revise the taxable value of the property by applying the average ratio to the true value of the property except as hereinafter provided. c. If the average ratio is below the county percentage level, and the ratio of the assessed value of the subject property to its true value exceeds the county percentage level, the court shall reduce the taxable value of the property by applying the average ratio to the true value of the property. d. If both the average ratio and the ratio of the assessed value of the subject property to its true value exceed the county's percentage level, the court shall revise the taxable value of the property by applying the county percentage level to the true value of the property. e. The provisions of this act shall not apply to any appeal from an assessment of real property taken with respect to the tax year in which the taxing district shall have completed and put into operation a district-wide revaluation program approved by the Director of Taxation pursuant to chapter 424, laws of 1971. Amended by L.1953, c. 51, p. 894, s. 22; L.1973, c. 123, s. 4, eff. May 9, 1973.
NJ Rev Stat § 54:4-63.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.1 - "Completed" defined

54:4-63.1. "Completed" defined  As used in this act "completed" shall mean substantially ready for the use for which it was intended. L.1941, c. 397, p. 1017, s. 1.
NJ Rev Stat § 54:4-63.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment

54:4-63.2. Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment  When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered after October 1 in any year and before January 1 following, or when any parcel of real property contains any building or other structure which has been erected, added to or improved after October 1 in any year and completed before January 1 following, the assessor shall, after examination and inquiry, determine the taxable value of such parcel of real property as of the first day of the month following completion or sale of said property and if such parcel of real estate was not assessed as of October 1 preceding or if such value so determined exceeds the assessment made as of October 1 preceding, the assessor, shall enter the amount of such assessment or such excess, as an assessment or an added assessment against such parcel of real property, for the subsequent tax year in a list to be known as the "Added Assessment List, 19 . . . " (inserting the name of the year in which the assessment is made); such entry to be made opposite the name of the owner and the description and area of the parcel of real property. In addition, the assessor shall enter in such added assessment list an assessment for that portion of the pretax year between the first day of the month following completion or sale of said property and December 31 to be determined by multiplying the amount of such assessment or such excess by the number of whole months remaining in the pretax year after the completion or sale of said property, and by dividing the result by 12. L.1941, c. 397, p. 1017, s. 2. Amended by L.1945, c. 137, p. 502, s. 1; L.1960, c. 51, s. 34; L.1974, c. 103, s. 1, eff. Oct. 1, 1974.
NJ Rev Stat § 54:4-63.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment

54:4-63.3. Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment  When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered between January 1 and October 1 in any year, or when any parcel of real property contains any building or other structure which has been erected, added to or improved after October 1 and completed between January 1 and October 1 following, the assessor shall, after examination and inquiry, determine the taxable value of such parcel of real property as of the first of the month following the date of delivery of such deed, or of such completion, and if such property was not assessed as of October 1 preceding or, if such value so determined exceeds the assessment made as of October 1 preceding, the assessor shall enter an assessment, as an added assessment against such parcel of real property, in the "Added Assessment List, 19," which assessment shall be determined as follows: by multiplying the amount of such assessment or such excess by the number of whole months remaining in the calendar year after the date of delivery of such deed, or of such completion, and dividing the result by 12. L.1941, c. 397, p. 1018, s. 3. Amended by L.1945, c. 137, p. 502, s. 2; L.1960, c. 51, s. 35.
NJ Rev Stat § 54:4-63.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner

54:4-63.4. Forms and methods prescribed by State Tax Commissioner  In listing the names and properties in the added assessment list the assessor shall follow such forms and methods as may be prescribed by the State Tax Commissioner. L.1941, c. 397, p. 1018, s. 4.
NJ Rev Stat § 54:4-63.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.5 - Filing, examination, correction and delivery to collectors

54:4-63.5. Filing, examination, correction and delivery to collectors  On October first following the assessor shall file the added assessment list and a true copy thereof, to be called the assessor's added assessment duplicate, with the county board of taxation. The county board of taxation shall meet for the purpose of examining, revising and correcting the added assessment list and duplicates, and on or before October tenth in each year cause the corrected, revised and completed duplicates, certified by it to be a true record of the added taxes assessed, to be delivered to the collectors of the various taxing districts in the county, and the added assessment lists shall remain in the office of the board as a public record. L.1941, c. 397, p. 1018, s. 5.
NJ Rev Stat § 54:4-63.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.6 - Entry of added assessments; extension of tax

54:4-63.6. Entry of added assessments; extension of tax  Added assessments shall be entered on the appropriate columns upon the added assessment lists and duplicates and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as real property in the particular municipality is obliged to pay in the particular year. L.1941, c. 397, p. 1019, s. 6.
NJ Rev Stat § 54:4-63.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.7 - Tax bills for added taxes

54:4-63.7. Tax bills for added taxes  As soon as the added assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills to the individuals assessed for added assessments and shall complete that work at least one week before November first. The validity of any added tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill but every taxpayer is put upon notice to ascertain from the proper official of the taxing district the amount which may be due for taxes or assessments against him or his property for added assessments. L.1941, c. 397, p. 1019, s. 7.
NJ Rev Stat § 54:4-63.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.8 - Time of payment and delinquency

54:4-63.8. Time of payment and delinquency  Taxes assessed under this act shall be payable on November first of the year of levy after which date, if unpaid, they shall become delinquent. L.1941, c. 397, p. 1019, s. 8.
NJ Rev Stat § 54:4-63.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.9 - Collection and accounting for taxes

54:4-63.9. Collection and accounting for taxes  All taxes on account of assessments entered in the added assessment list shall be collected and accounted for in the same manner as other taxes. L.1941, c. 397, p. 1019, s. 9.