reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-30 - Duty of county recording officer where deed not certified

54:4-30. Duty of county recording officer where deed not certified  If no assessor's certificate shall appear on a deed or similar instrument, the register of deeds and mortgages or county clerk with whom it is filed for record shall ascertain from the person leaving it for record, or otherwise, and if not recited therein, mark upon the face of the instrument, the post-office addresses of the grantee or grantees therein. The post-office address shall include the street and house number, and if no house number, the names of the streets or avenues or rural route numbers, of any or all grantees, if individuals, and if any grantee is a firm, partnership, association or corporation, the address shall include the location of the firm or partnership or the principal office of the association or corporation in this State, or if it be a corporation of a foreign State, then the principal office of the corporation in that State. Amended by L.1964, c. 96, s. 1.
NJ Rev Stat § 54:4-31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-31 - Abstract of deed provided electronically, mailed to assessor.

54:4-31 Abstract of deed provided electronically, mailed to assessor.  54:4-31. Unless provided electronically by the custodian of record, within one week thereafter the officer with whom the deed or other instrument shall have been recorded shall mail an abstract thereof, together with the address of the grantee, to such assessor, collector or other custodian who shall properly note the facts therein contained. The abstract shall contain the names of the grantor and grantee and an exact description of the property conveyed as set forth in the deed or instrument of conveyance, together with the date of presentation thereof for record. amended 2013, c.15, s.12.
NJ Rev Stat § 54:4-32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-32 - Fee; refusal of deed for lack of address

54:4-32. Fee; refusal of deed for lack of address  The county clerk or register of deeds and mortgages shall not receive such deed or instrument for record unless he is paid the fee provided by section 22A:4-4 of the Title Fees and Costs for the preparation of the abstract. He shall not require a fee from the assessor or custodian for the certification and abstract. The county clerk or register of deeds and mortgages shall refuse to record any such deed or other evidence of title unless the post-office address, street and house numbers, names of streets or avenues, or rural route numbers, as required by section 54:4-30, are contained in or marked upon the face of such instrument offered for record. Amended by L.1964, c. 96, s. 2.
NJ Rev Stat § 54:4-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-33 - Taxation of mortgaged property

54:4-33. Taxation of mortgaged property  No deduction from the assessed value of real property shall be made by the assessor on account of any mortgage debt, but the mortgagor or owner of the property paying the tax on mortgaged real property shall be entitled to credit on the interest payable on the mortgage for so much of the tax as is equal to the tax rate applied to the amount due on the mortgage, except where the parties have otherwise agreed, or where the mortgage is an investment of funds not subject to taxation, or where the parties have lawfully agreed that no deduction shall be made from the taxable value of the lands by reason of the mortgage. Amended by L.1945, c. 163, p. 578, s. 6.
NJ Rev Stat § 54:4-34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds

54:4-34. Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds  Every owner of real property of the taxing district shall, on written request of the assessor, made by certified mail, render a full and true account of his name and real property and the income therefrom, in the case of income-producing property, and produce his title papers, and he may be examined on oath by the assessor, and if he shall fail or refuse to respond to the written request of the assessor within 45 days of such request, or to testify on oath when required, or shall render a false or fraudulent account, the assessor shall value his property at such amount as he may, from any information in his possession or available to him, reasonably determine to be the full and fair value thereof. No appeal shall be heard from the assessor's valuation and assessment with respect to income-producing property where the owner has failed or refused to respond to such written request for information within 45 days of such request or to testify on oath when required, or shall have rendered a false or fraudulent account. The county board of taxation may impose such terms and conditions for furnishing the requested information where it appears that the owner, for good cause shown, could not furnish the information within the required period of time. In making such written request for information pursuant to this section the assessor shall enclose therewith a copy of this section. Amended by L.1960, c. 51, s. 29; L.1979, c. 91, s. 1, eff. May 16, 1979.
NJ Rev Stat § 54:4-34.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment

54:4-34.3. Allowance of additional veterans' exemptions or deductions after apportionment; adjustment  The county board of taxation upon proof of the allowance by the collector of additional veterans' exemptions for the year 1963 or deductions allowed according to law, 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 credit in the year 1964 in accordance with the provisions of section 54:4-49 of the Revised Statutes. L.1949, c. 295, p. 897, s. 2. Amended by L.1957, c. 8, p. 21, s. 3; L.1963, c. 173, s. 7; L.1964, c. 8, s. 1.
NJ Rev Stat § 54:4-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-35 - Period for assessing; assessor's duplicate; preliminary, final assessment list.

54:4-35 Period for assessing; assessor's duplicate; preliminary, final assessment list.  54:4-35. a. Except as provided in subsection b. of this section, the assessor shall determine his taxable valuations of real property as of October 1 in each year and shall complete the preparation of his assessment list by January 10 following, on which date he shall attend before the county board of taxation and file with the board his complete assessment list, and a true copy thereof, to be called the assessor's duplicate. Such list and duplicate shall include the assessments of personal property reported or determined pursuant to this chapter. They shall be properly made up in such manner and form required by the Director of the Division of Taxation pursuant to R.S.54:4-26, to be examined, revised and corrected by the board as provided by law. b. In the case of a municipality located in a county where the county board of taxation is participating in the demonstration program established in section 4 of P.L.2013, c.15 (C.54:1-104), in the case of a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c 118 (C.54:1-86 et seq.), and in the case of a municipality in a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105), the assessor shall determine the taxable valuations of real property as of October 1 in each year and shall complete the preparation of the preliminary assessment list by November 1, and the assessor shall appear on that date before the county board of taxation and shall file with the board a hard copy of the complete preliminary assessment list, or shall certify to the board, on forms promulgated by the Director of the Division of Taxation in the Department of the Treasury, that the electronic file within the county's MOD-IV tax system is his complete preliminary assessment list. After all of the assessment appeals filed with the county tax board have been decided, the assessor shall complete the preparation of the final assessment list by May 5, on which date the assessor shall appear before the county board of taxation and shall file with the board his completed final assessment list, and a true copy of the final assessment list, which true copy shall be the assessor's duplicate. The final assessment and the assessor's duplicate shall include the assessments of personal property reported or determined pursuant to the requirements of chapter 4 of Title 54 of the Revised Statutes, in such manner and form as shall be required by the director pursuant to R.S.54:4-26, and shall be examined, revised and corrected by the board as provided by law. amended 1942, c.281, s.4; 1943, c.120, s.4; 1960, c.51, s.30; 1966, c.138, s.9; 2013, c.15, s.13; 2017, c.306, s.6; 2018, c.94, s.7.
NJ Rev Stat § 54:4-35.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-35.1 - Material depreciation of structure; determination of value.

54:4-35.1 Material depreciation of structure; determination of value.  1. a. When any parcel of real property contains any building or other structure which has been destroyed, consumed by fire, demolished, or altered in such a way that its value has materially depreciated, either intentionally or by the action of storm, fire, cyclone, tornado, or earthquake, or other casualty, which depreciation of value occurred after October 1 in any year and before January 1 of the following year, the assessor shall, upon notice thereof being given to him by the property owner prior to January 10 of that year, and after examination and inquiry, determine the value of such parcel of real property as of that January 1, and assess the same according to such value. b. (1) In the case of a county participating in the demonstration program established by section 4 of P.L.2013, c.15 (C.54:1-104), a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), and a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105), when any parcel of real property contains any building or other structure which has been destroyed, consumed by fire, demolished, or altered in such a way that its value has materially depreciated, either intentionally or by the action of storm, fire, cyclone, tornado, or earthquake, or other casualty, which depreciation of value occurred after October 1 in any year and before May 1 of the following year, the assessor shall, upon notice thereof being given to him by the property owner prior to May 3 of that year, and after examination and inquiry, determine the value of the parcel of real property as of that May 1, and assess the same according to such value within the final tax list delivered to the county board of taxation on or before May 5 of that year. (2) To properly capture the value of the building or structure from January 1 to the date of the depreciation of the building or structure, the assessor's added assessment list shall include an improvement value that reflects the prorated value of the building or structure as of January 1 for the number of days prior to the date of the depreciation of the building or structure. L.1945, c.260, s.1; amended 2017, c.228; 2021, c.136, s.7.
NJ Rev Stat § 54:4-36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-36 - Assessor's affidavit; form and content

54:4-36. Assessor's affidavit; form and content  (a) The assessor shall annex to his assessment list and duplicate so filed, his affidavit in substantially the following form: "I, , as assessor of the of , do swear (or affirm) that the foregoing list contains the valuations of all the property liable to taxation in the taxing district in which I am assessor, and that such property has been valued without favor or partiality, at its taxable value and I have allowed only such exemptions as are prescribed by law." (b) If applicable, the following statement required by R.S. 54:4-11 shall be added to the foregoing affidavit: "I do further swear (or affirm) that, for the tax year 19 , I have completed and put into operation a district-wide adjustment of real property taxable valuations and such taxable valuations conform to the percentage level established for such year for expressing the taxable value of real property in the county." Amended by L.1942, c. 281, p. 1096, s. 5; L.1943, c. 120, p. 354, s. 5; L.1945, c. 163, p. 578, s. 7; L.1945, c. 260, p. 789, s. 2; L.1955, c. 244, p. 921, s. 1; L.1960, c. 51, s. 31.
NJ Rev Stat § 54:4-36.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-36.1 - Statement of estimated total amount of approved tax deductions

54:4-36.1. Statement of estimated total amount of approved tax deductions  Each assessor shall prepare, certify and file with his assessment list and duplicates a statement of the estimated total amount of approved tax deductions including the tax deductions allowable against taxes on household personal property and for the purposes of such estimate he shall calculate each approved deduction at the maximum allowed by law. L.1963, c. 173, s. 2.
NJ Rev Stat § 54:4-37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-37 - Penalty for failure to file duplicate; removal of assessor

54:4-37. Penalty for failure to file duplicate; removal of assessor  Every assessor who shall fail to file his assessment list and duplicate with the county board of taxation at the time prescribed in section 54:4-35 of this title or within such further time as the board may allow, shall be subject to a penalty of ten dollars, and to an additional penalty of ten dollars for each additional day such failure shall continue. The penalties shall be collected by civil suit against the assessor 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. In case of the failure of an assessor to file his assessment list and duplicate the county board of taxation may summarily remove him from office, and itself make or cause to be made and filed the assessment list and duplicate.
NJ Rev Stat § 54:4-39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-39 - Amount appropriated for schools; notification by state comptroller

54:4-39. Amount appropriated for schools; notification by state comptroller  The state comptroller shall, on or before February first in each year, transmit to the state board of education and to the county treasurer of each county a statement of the amount of tax appropriated by the state for that year and to be raised by taxation for the public schools. The comptroller shall apportion that tax among the several counties in proportion to the amount of taxable real and personal property of the counties respectively as shown by the last annual abstracts of ratables prepared by the state tax commissioner and transmitted by him to the comptroller.
NJ Rev Stat § 54:4-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-40 - Amount required by general tax for state purposes; notification

54:4-40. Amount required by general tax for state purposes; notification  The comptroller shall also, on or before February first in each year, transmit to each county treasurer a statement of the amount, if any, necessary to be raised by general taxation for state purposes in such county, which the comptroller shall apportion in the same manner as the school tax, adding thereto any deficiency of the previous year. The county treasurer shall lay the statements before the county board of taxation of his county on or before February tenth in each year, and such board shall apportion the amount required among the taxing districts, as provided in this chapter, charging any deficiency to the deficient taxing districts. The taxing districts shall be liable to make good to the state and county any deficiency arising from the default of their collecting and disbursing officers or otherwise, and the counties shall be liable to make good to the state any deficiency arising from the default of their respective county treasurers, by apportioning it in the next tax among the taxing districts.
NJ Rev Stat § 54:4-41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts

54:4-41. County requirements certified by clerk of freeholders; apportionment between districts  The clerk of the board of chosen freeholders of each county, not later than the ninetieth day after the beginning of each budget year, shall transmit to the county board of taxation a statement of the total amount appropriated by the board of chosen freeholders to be raised for current expenses, debt and interest, public works and for all other county purposes, and all amounts otherwise required by law to be raised by taxation in that year for county purposes. The county board shall apportion the tax among the taxing districts as provided in this chapter. Amended by L.1942, c. 316, p. 1151, s. 1.
NJ Rev Stat § 54:4-42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-42 - Tax requirements certified to county tax board

54:4-42. Tax requirements certified to county tax board  54:4-42. The municipal clerk or other proper officer of each county and taxing district operating under the calendar fiscal year shall, not later than 15 days after the adoption of the budget, transmit to the county board of taxation a copy of the annual taxing ordinance or resolution, or other evidence showing the amount to be raised by taxation for the purposes of the county or taxing district.  Amended 1942,c.316,s.2; 1991,c.75,s.33; 1994,c.72,s.15.
NJ Rev Stat § 54:4-43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-43 - Judgment executions added to tax requirements; duty of county board

54:4-43. Judgment executions added to tax requirements; duty of county board  When, pursuant to section 2A:17-72 or section 2A:17-73 of the New Jersey Statutes, an officer shall serve upon a county board of taxation a copy of an execution against a taxing district, a board of education of a school district or a regional board of education, of the county, the board shall add the amount due upon the execution, with interest to February first of the year next ensuing, to the amounts certified to it to be raised by taxation in that taxing district, that school district or the school districts which have united in establishing such regional board of education, as the case may be, and the amount of the execution and interest shall thereupon be raised by taxation in such taxing district, school district or school districts, and paid, on or before February fifth of such next ensuing year, by the collector of the taxing district against which the execution was issued or by the collector or collectors of the taxing district or districts within which the school district or school districts may be situated. Amended by L.1953, c. 51, p. 893, s. 20.
NJ Rev Stat § 54:4-44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-44 - Inclusion in next levy in certain cases

54:4-44. Inclusion in next levy in certain cases  If the copy of the execution shall not be served upon the county board of taxation before it shall have determined and fixed the rate for the year for the taxing district against which the execution issued or for the taxing district or districts within which are situated the school district or districts against which the execution issued, the amount shall be included by the board in the amount to be raised by taxation in the next following year, and the interest shall be calculated to the date when the first installment of taxes in such following year shall become delinquent, unless the amount of the execution and interest shall have been included in the taxing ordinance or resolution of the taxing district or districts containing the property against which the levy is to be made, or unless the execution shall have been otherwise satisfied.
NJ Rev Stat § 54:4-45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-45 - Certified statement of amount of moneys appropriated for school purposes.

54:4-45 Certified statement of amount of moneys appropriated for school purposes.  54:4-45. The clerk or other proper officer of each Type II school district having no board of school estimate shall, on or before May 19 in each year or such other date as determined by the Commissioner of Education pursuant to N.J.S.18A:13-19 or N.J.S.18A:22-37, transmit to the county board of taxation a certified statement of the amount of moneys appropriated for school purposes, which shall include interest to be paid, principal payments of indebtedness, and sinking fund requirements for the school year for which such appropriations are made, to be raised by taxation in the school district.  amended 1978, c.136, s.23; 1992, c.159, s.23; 1995, c.94, s.3; 2011, c.202, s.40; 2013, c.173, s.3.
NJ Rev Stat § 54:4-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-46 - Tax lists and duplicates revised by county board

54:4-46. Tax lists and duplicates revised by county board  Upon the filing of the assessment lists and duplicates by the assessors with the county board of taxation, the board shall meet for the purpose of examining, revising and correcting the tax lists and duplicates. Any assessor shall attend before the board at such time and place as it may direct, and shall, under the direction and supervision of the board, make up and prepare corrected tax lists and duplicates.
NJ Rev Stat § 54:4-46.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation

54:4-46.1. Adding amount of approved tax deductions to net amount to be raised by taxation  In each county the county board of taxation in computing the amounts to be raised by taxation in the taxing districts of the county and in the preparation of the table of aggregates shall add the amount of the approved tax deductions to the net amount to be raised by taxation in the several municipalities. L.1963, c. 173, s. 3.
NJ Rev Stat § 54:4-47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-47 - Revision and equalization; functions of county board

54:4-47. Revision and equalization; functions of county board  The county board may adjourn from time to time in the discharge of its duties, and may, after investigation, revise, correct and equalize the assessed value of all property in the respective taxing districts, increase or decrease the assessed value of any property not valued at its taxable value, assess property omitted from any assessment, as provided by law, at its taxable value, and in general do everything necessary for the taxation of all property in the county at its taxable value. Amended by L.1947, c. 413, p. 1287, s. 15; L.1960, c. 51, s. 32.