reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:1-35.47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.47 - Calculation of revaluation relief abatements

54:1-35.47. Calculation of revaluation relief abatements  9. Revaluation relief abatements for eligible properties in the revaluation year shall continue to be provided in the first, second and third tax year next following the revaluation year. For the first, second and third year following the revaluation year, the director shall calculate, forthwith each year upon the receipt of a certified copy of a resolution from the municipality, the amount of the revaluation relief abatement for each eligible property. For the purposes of this section: "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 by the net assessed value of the eligible property as it appeared 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 by the net assessed value of the eligible property as it appeared on the assessor's duplicate for the base year. For the first tax year next following the revaluation year, the director shall determine the amount of the revaluation relief abatement as follows: RRA=0.60 (A-B) For the second tax year next following the revaluation year, the director shall determine the amount of the revaluation relief abatement for each eligible property as follows: RRA= 0.40 (A-B) For the third year next following the revaluation year, the director shall determine the amount of the revaluation relief abatement for each eligible property as follows: RRA= 0.20 (A-B) For the fourth year next following the revaluation year, there shall be no revaluation relief abatement given, and all properties shall be assessed and taxed at their taxable value. In each of those tax years the director shall certify to the county board of taxation the aggregate amount of revaluation relief abatements to be provided for eligible properties within the municipality, and shall provide the county board of taxation with a certified list of eligible properties within the municipality and the amount of the revaluation relief abatement to which each is entitled. The county board of taxation shall incorporate the information provided on that list into the tax duplicate prepared for the taxing district pursuant to R.S.54:4-55. L.1993,c.101,s.9; amended 1999, c.216, s.8.
NJ Rev Stat § 54:1-35.48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.48 - Tax liability not less than base year

54:1-35.48. Tax liability not less than base year  10. The provision of revaluation relief abatements pursuant to this act shall not result in any tax year in a tax liability for an eligible property which is less than the tax liability for the base year. L.1993,c.101,s.10; amended 1999, c.216, s.9.
NJ Rev Stat § 54:1-35.49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.49 - Policies, procedures

54:1-35.49. Policies, procedures  19. The director may establish policies and procedures to address technical problems which arise in overseeing implementation of this act.  L.1993,c.101,s.19.
NJ Rev Stat § 54:1-35.50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-35.50 - Rules, regulations

54:1-35.50. Rules, regulations  20. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations necessary to effectuate the purposes of this act.  L.1993,c.101,s.20.
NJ Rev Stat § 54:1-36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy

54:1-36. Failure to obey constitution and laws; commissioner to declare vacancy  If an assessor or other person charged with reviewing assessments in a taxing district shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws relating to the assessment and collection of taxes, the county board of taxation shall thereupon make complaint to the commissioner who may, upon a proper hearing, after due notice, dismiss him and declare his office vacant. The commissioner shall cause a certified copy of his judgment to be transmitted to the county board of taxation which shall cause notice thereof to be given to the governing body of the taxing district or officer having power to elect or appoint such successor or other person. Such governing body or officer shall appoint a successor, who shall hold office for the remainder of the then fiscal year.
NJ Rev Stat § 54:1-37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-37 - Assessor not complying with law removable by court

54:1-37. Assessor not complying with law removable by court  An assessor who shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws of this State relating to the assessment and collection of taxes shall be subject to removal from office by the Superior Court in an action brought therein by the Director of the Division of Taxation. The court may proceed in the action in a summary manner or otherwise. If the director shall, after investigation, find that an assessor has willfully or intentionally failed, neglected or refused so to do, the director shall bring the action and the Attorney-General shall conduct the action on his behalf. Amended by L.1953, c. 51, p. 891, s. 2.
NJ Rev Stat § 54:1-39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-39 - Order of removal; successor appointed

54:1-39. Order of removal; successor appointed  If the court removes the assessor, a certified copy of the judgment of removal shall be transmitted to the governing body or officer of the taxing district having power to elect or appoint a person to fill the vacancy caused by the removal. The governing body or officer shall thereupon appoint a successor who shall hold office for such time as may be fixed by law for assessors appointed to fill vacancies. Amended by L.1953, c. 51, p. 891, s. 4.
NJ Rev Stat § 54:1-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-40 - Person removed ineligible for same office for five years

54:1-40. Person removed ineligible for same office for five years  A person removed from his office of assessor as provided in section 54:1-39 of this title, or who, to prevent such removal, may have resigned therefrom, shall not be eligible to hold that office for five years from the date of his removal or resignation.
NJ Rev Stat § 54:1-41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-41 - Appeals to state board of tax appeals; procedure

54:1-41. Appeals to state board of tax appeals; procedure  Any person, taxing district, municipality, or county aggrieved by any act, proceeding, ruling, decision, or determination of the state tax department or of the state tax commissioner, may appeal therefrom to the state board of tax appeals by filing a petition of appeal to the board in manner and form and within the time and subject to such terms and conditions as the board shall by reasonable rules and regulations prescribe unless the time and terms are fixed by statute, provided, however, that nothing herein contained shall be construed to permit any person to appeal to the board from the assessment or any other determination of the state tax department or commissioner in a transfer inheritance tax proceeding.
NJ Rev Stat § 54:1-42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation

54:1-42. Commissioner may acquire property to satisfy claim; limitation  The commissioner may bid for and purchase any property, real and personal, heretofore or hereafter exposed to sale under the order or decree of any court for the payment and satisfaction of any claim for taxes held by this state, and take and hold the title to the property, real and personal, so purchased in his official name, style and title, but he shall in no case bid a higher price for such property than shall be sufficient to save the amount due to the state upon its claim.
NJ Rev Stat § 54:1-43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-43 - Sale of property; approval by state house commission; use of proceeds

54:1-43. Sale of property; approval by state house commission; use of proceeds  The commissioner may sell, either at public or private sale, any property, real and personal, by him acquired under the provisions of this article, at such times, for such prices and on such terms of payment as will, in his judgment, be for the best interest of the state, and may convey, transfer and deliver by deed, assignment or other proper instrument, said property so acquired by him, provided the sale price and terms of payment shall be approved by the state house commission and that the proceeds of said sale shall be paid to the state treasurer for the general use of the state, to be credited as a receipt of taxes in accordance with the provisions of the particular statute under which the assessment has been levied.
NJ Rev Stat § 54:1-44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-44 - Use of property before sale; use of proceeds; repairs

54:1-44. Use of property before sale; use of proceeds; repairs  Until the commissioner shall sell any property, real and personal, by him acquired under the provisions of this article, he may rent or lease the same on the best terms he can obtain, and may also appropriate and use so much of the moneys so collected as he may deem necessary to insure, protect and take care of such property, real and personal, and generally to manage and keep the same in good condition and repair.
NJ Rev Stat § 54:1-45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-45 - Separate accounts kept

54:1-45. Separate accounts kept  The commissioner shall keep a separate account of the receipts and disbursements of any moneys which may come into his hands under the provisions of this article.
NJ Rev Stat § 54:1-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-46 - Short title

54:1-46. Short title  This act shall be known and may be cited as the "Municipal Purposes Tax Assistance Act of 1980." L.1980, c. 12, s. 1, eff. March 18, 1980.
NJ Rev Stat § 54:1-47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-47 - Definitions

54:1-47. Definitions  As used in this act: a. "Municipal equalized valuation" means the apportionment valuation of each municipality for the preceding tax year as shown in the Table of Aggregates prepared pursuant to R.S. 54:4-52; b. "Municipal equalized valuation per capita" means the municipal equalized valuation divided by the population of the municipality; c. "Municipal index of equalized valuation per capita" means the equalized valuation per capita of each municipality divided by the State equalized valuation per capita; d. "Municipal purposes equalized tax rate" means the tax levy for "local municipal purposes" on which the tax rate is computed divided by the "apportionment valuation," both as shown for the preceding tax year in the table of aggregates prepared pursuant to R.S. 54:4-52; e. "Participating municipality" means any municipality which is not a qualifying municipality, and which for the preceding tax year had a municipal purposes equalized tax rate not less than one-half of the State municipal purposes equalized tax rate, and a municipal index of equalized valuation per capita of less than 2.0; provided that any municipality which has had a municipal purposes tax rate of $0.10 or less for the 3 next preceding tax years shall be required to have a municipal purposes equalized tax rate of not less than one-half of the State municipal purposes equalized tax rate for 3 consecutive tax years before it shall be a participating municipality pursuant to this act; f. "Population" means the most recent population estimates published by the New Jersey Department of Labor and Industry; g. "Qualifying municipality" means any municipality which for the preceding tax year had a municipal purposes equalized tax rate not less than the State municipal purposes equalized tax rate, and the municipal index of equalized valuation per capita of less than 0.90. h. "State equalized valuation" means the aggregate of the municipal equalized valuation of all municipalities; i. "State equalized valuation per capita" means the State equalized valuation divided by the population of the State; and, j. "State municipal purposes equalized tax rate" means the aggregate of the tax levies of all municipalities for "local municipal purposes" for the preceding tax year divided by the State equalized valuation. L.1980, c. 12, s. 2, eff. March 18, 1980.
NJ Rev Stat § 54:1-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits

54:1-48. Municipal purposes tax assistance fund; establishment; distribution of deposits  There is established in the Department of the Treasury for the purpose of providing State aid to qualifying and participating municipalities a "Municipal Purposes Tax Assistance Fund" to be administered by the State Treasurer. All amounts deposited in the fund pursuant to law shall be distributed to qualifying municipalities pursuant to this act. L.1980, c. 12, s. 3, eff. March 18, 1980.
NJ Rev Stat § 54:1-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations

54:1-49. Qualifying municipalities; annual payments; computation; limitations  The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each qualifying municipality a share of amounts annually deposited in the "Municipal Purposes Tax Assistance Fund" and set aside for qualifying municipalities, in an amount derived pursuant to the following formula: MS = (F / D P) x P / I Where: MS is the share to be received by the qualifying municipality. (A per capita share of the amounts so deposited and set aside for qualifying municipalities, weighted by the municipal index of equalized valuation per capita of each qualifying municipality.) F is the total amount so deposited and set aside for qualifying municipalities. P is the population of each qualifying municipality. D P is the sum of the populations of all qualifying municipalities. I is the municipal index of equalized valuation per capita of the qualifying municipality. The amount to be distributed pursuant to this section to any qualifying municipality shall not be greater than an amount equal to 25% of the municipal purposes levy of the municipality for the tax year immediately preceding the tax year in which a payment is made under this act. If in any year the amount of funds so deposited and set aside for qualifying municipalities is other than the sum of the municipal shares for all qualifying municipalities, then each qualifying municipality shall receive from the amount so deposited and set aside an amount which is equal in proportion to its municipal share of the sum of the municipal shares of all qualifying municipalities. L.1980, c. 12, s. 4, eff. March 18, 1980.
NJ Rev Stat § 54:1-50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-50 - Participating municipalities; annual payments; computation; limitations

54:1-50. Participating municipalities; annual payments; computation; limitations  The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each participating municipality a share of amounts annually deposited in the "Municipal Purposes Tax Assistance Fund" and set aside for participating municipalities, in an amount derived pursuant to the following formula: MS = (F / D P) x P / I Where: MS is the share to be received by the participating municipality. (A per capita share of the amounts so deposited and set aside for participating municipalities, weighted by the municipal index of equalized valuation per capita of each participating municipality.) F is the total amount so deposited and set aside for participating municipalities. P is the population of each participating municipality. D P is the sum of the populations of all participating municipalities. I is the municipal index of equalized valuation per capita of the participating municipality. The amount to be distributed pursuant to this section to any participating municipality shall not be greater than an amount equal to 25% of the municipal purposes levy of the municipality for the tax year immediately preceding the tax year in which a payment is made under this act. If in any year the amount of funds so deposited and set aside for participating municipalities is other than the sum of the municipal shares for all participating municipalities, then each participating municipality shall receive from the amount so deposited and set aside an amount which is equal in proportion to its municipal share of the sum of the municipal shares of all participating municipalities. L.1980, c. 12, s. 5, eff. March 18, 1980.
NJ Rev Stat § 54:1-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-51 - Allocation of funds

54:1-51. Allocation of funds  Of the amount deposited in any year in the "Municipal Purposes Tax Assistance Fund," twenty-three twenty-sevenths of such amount shall be set aside and used for the purposes of section 4 of this act, and four twenty-sevenths of such amount shall be set aside and used for the purposes of section 5 of this act. L.1980, c. 12, s. 6, eff. March 18, 1980.
NJ Rev Stat § 54:1-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-52 - Date of payment

54:1-52. Date of payment  Amounts due each qualifying municipality shall be paid as follows: 50% on July 5 of each year and 50% on October 1 of each year. L.1980, c. 12, s. 7, eff. March 18, 1980.
NJ Rev Stat § 54:1-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-53 - Appropriations

54:1-53. Appropriations  In addition to such amounts as are required by law to be deposited in the "Municipal Purposes Tax Assistance Fund," there shall be annually appropriated to the fund such sums as may be necessary to provide an amount annually available for the purposes of this act of not less than $27,000,000.00. L.1980, c. 12, s. 8, eff. March 18, 1980.
NJ Rev Stat § 54:1-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-54 - Inclusion of amount of state aid in municipal budget

54:1-54. Inclusion of amount of state aid in municipal budget  It shall be lawful in any year for a municipality receiving State aid pursuant to this act, upon notification by the State Treasurer of the amount of State aid to be received, to include an amount equal to such amount in its annual budget or any amendments or supplements thereto. Immediately thereafter, commitments may be made by such a municipality against the amounts so included in its budget or amendments or supplements thereto. L.1980, c. 12, s. 9, eff. March 18, 1980.
NJ Rev Stat § 54:1-58.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-58.1 - List of unlocated

54:1-58.1. List of unlocated  The Administrative Director of the Courts whenever possible shall, every calendar quarter, provide the Director of the Division of Taxation with a list, in a form and manner prescribed by the Director of the Division of Taxation, which shall contain the name and social security number of a person subject to an income execution and who cannot be located by the appropriate county probation office of the payer to effectuate the execution.  L. 1981, c. 417, s. 9.
NJ Rev Stat § 54:1-68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-68 - Short title

54:1-68. Short title  This act shall be known and may be cited as the "Pinelands Municipal Property Tax Stabilization Act of 1983." L.1983, c. 551, s. 1, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-69 - Legislative findings

54:1-69. Legislative findings  The Legislature finds: a. that since enactment of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) there is an apparent causal relationship to a decline in the value of vacant land in the Pinelands area and a resultant shift in property taxes to other classes of property; b. that such a shift in property taxes is an inequitable and undesirable circumstance; c. that it is the responsibility of the State Government to protect the property owners in municipalities affected by the "Pinelands Protection Act" from a shift in property tax burden from vacant land to other classes of property owing directly to the enactment of that act; and d. that this protection is best provided by direct payments to municipalities experiencing a shift of property tax burden in amounts representing the property tax otherwise payable on vacant land but not being assessed by reason of the decline in the value of vacant land. L.1983, c. 551, s. 2, eff. Jan. 17, 1984; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.
NJ Rev Stat § 54:1-70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-70 - Definitions

54:1-70. Definitions  As used in this act:  a. "Base year" means the calendar year 1980 prior to any successful tax appeal.  b. "Board" means the Pinelands Municipal Property Tax Stabilization Board created pursuant to section 4 of this act.  c. "Current tax year" means the most recent year for which a report is filed pursuant to section 6 of this act.  d. "Director" means the Director of the Division of Taxation in the Department of the Treasury.  e. "Pinelands National Reserve" means the approximately 1,000,000 acre area so designated by section 502 of the "National Parks and Recreation Act of 1978," Pub.L. 95-625 (16 U.S.C. s. 471 i) and generally depicted on the map entitled "Pinelands National Reserve Boundary Map" numbered NPS/80.011A and dated September, 1978.  f. "Qualified municipality" means any municipality located, in whole or in part, in the Pinelands Area as designated in the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.).  g. "Tax rate" means that portion of the effective property tax rate for the current tax year which reflects local taxes to be raised for district school purposes and local municipal purposes, calculated by dividing the total of column 12, section C by net valuation on which county taxes are apportioned in column 11, both as reflected in the Abstract of Ratables for the current tax year, and expressed as a rate per $100.00 of true value.  h. "True value of vacant land" or "true value" means the aggregate assessed value of vacant land divided by the average ratio of assessed-to-true value of real property (commonly known as the equalization rate) promulgated by the director and published in the table of equalized valuation.  i. "Valuation base" means the change in the aggregate true value of vacant land directly attributable to the implementation of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) in a qualified municipality when comparing the current tax year to the base year.  L. 1983, c.551; amended by L. 1987,c.320,s.1; per s.17 as amended by 1987, c.320, s.2, section expired December 31, 1989.