reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:1-95 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-95 - Annual tax list, property values available for public inspection.

54:1-95 Annual tax list, property values available for public inspection.  10. Notwithstanding any law to the contrary, the county assessor shall make the annual tax list and property values for each municipality available for public inspection within that municipality. Following the completion of the three-year phase-in schedule pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), sufficient staff shall be present in each district office authorized within the pilot county pursuant to subsection d. of section 6 of P.L.2009, c.118 (C.54:1-91) to assist the county assessor and to answer questions and address concerns that taxpayers have in reference to the assessment values and other property assessment and tax-related matters. L.2009, c.118, s.10.
NJ Rev Stat § 54:1-96 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-96 - Hiring preference.

54:1-96 Hiring preference.  11. A hiring preference shall be given to tenured, certified tax assessors, deputy assessors, and to county tax administrators for the filling of staff positions in the office of the county assessor. Pension rights for those hired for staff positions shall be transferred. L.2009, c.118, s.11.
NJ Rev Stat § 54:1-97 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-97 - Schedule for abolishment of office of municipal tax assessor.

54:1-97 Schedule for abolishment of office of municipal tax assessor.  12. The county assessor, in consultation with every municipal governing body and municipal tax assessor, shall promulgate a three-year schedule for the abolishment of the office of municipal tax assessor for every municipality within the pilot county. Thereafter, with respect to those municipalities, any reference in law to the duties and responsibilities of the office of municipal tax assessor pertaining to the assessment and reassessment of property shall be construed in the context of the statutory scheme of sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.) to mean the deputy county assessor under the supervision of the county assessor. Any reference in law to the office of municipal tax assessor which conflicts in whole or in part with sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.), particularly with regard to the appointment, employment, and removal of municipal tax assessors, shall be construed to have been repealed in whole or in conflicting part, with respect to municipalities located within the pilot county, by the provisions of sections 1 through 15 of P.L.2009, c.118 (C.54:1-86 et seq.). L.2009, c.118, s.12.
NJ Rev Stat § 54:1-98 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-98 - Preference for appointment as deputy county assessor; tenure.

54:1-98 Preference for appointment as deputy county assessor; tenure.  13. a. A serving municipal tax assessor or deputy municipal tax assessor who holds tenure in the position, or who has obtained a certified tax assessor certificate immediately prior to the appointment of the first county assessor pursuant to section 4 of P.L.2009, c.118 (C.54:1-89), shall be entitled to preference with regard to the appointment of deputy county assessors pursuant to subsection a. of section 6 of P.L.2009, c.118 (C.54:1-91). b. Each person appointed as a deputy county assessor shall acquire tenure in office after serving three continuous years in the office. Thereafter, a deputy county assessor shall hold office during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, disobedience of rules or regulations established by the director or by the county governing body, failure to meet the standards of performance established by the director, or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.). L.2009, c.118, s.13.
NJ Rev Stat § 54:1-99 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-99 - Transfer of property assessment function.

54:1-99 Transfer of property assessment function.  14. a. In accordance with the phase-in schedule promulgated by the county assessor pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), the county tax administrator for the pilot county, in consultation with the county governing body and the county assessor, shall effectuate the transfer of the property assessment function in all of the municipalities within the pilot county to the county assessor. All current or pending assessment and abatement programs and agreements under the "Long Term Tax Exemption Law," P.L.1991, c.431 (C.40A:20-1 et seq.), and the "Five-Year Exemption and Abatement Law," P.L.1991, c.441 (C.40A:21-1 et seq.), shall continue to be approved by the municipality. b. If a county assessor seeks to settle a property tax appeal, filed pursuant to R.S.54:3-21, the county assessor shall inform the municipality in which the property that is the subject of the appeal is located prior to entering into any final settlement agreement, pursuant to procedures promulgated by the director. L.2009, c.118, s.14.
NJ Rev Stat § 54:1-100 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-100 - Rules, regulations.

54:1-100 Rules, regulations.  15. The Director of the Division of Taxation in the Department of the Treasury shall adopt rules and regulations concerning the valuation of property in the pilot county to effectuate the purposes of sections 1 through 14 of P.L.2009, c.118 (C.54:1-86 through C.54:1-99). The rules and regulations shall include provisions permitting segmental assessment. L.2009, c.118, s.15.
NJ Rev Stat § 54:1-101 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-101 - Short title.

54:1-101 Short title.  1. Sections 1 through 4 of P.L.2013, c.15 (C.54:1-101 et seq.) shall be known and may be cited as the "Real Property Assessment Demonstration Program." L.2013, c.15, s.1.
NJ Rev Stat § 54:1-102 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-102 - Findings, declarations relative to the "Real Property Assessment Demonstration Program."

54:1-102 Findings, declarations relative to the "Real Property Assessment Demonstration Program."  2. The Legislature finds and declares: a. The current real property assessment system fails to take full advantage of a collaborative system of property assessment between a county board of taxation, through its administrator, and the municipal assessors employed by each municipality in a county, that would result in a cost-effective and accurate process of real property assessment to benefit real property owners and property taxpayers. The benefits of a more collaborative system of real property assessment would accrue to local property owners and property taxpayers through a system of a more precise, technology-driven real property assessment process that would ensure that each municipal assessor is using the same technology as his or her colleagues in assessing real property, and by modifications to the annual real property assessment calendar to better manage the assessment, and taxation, of real property in a manner that is more sensitive and responsive to the demands of the municipal budget calendar. b. A collaborative system of real property assessment would also benefit municipalities by reducing the number of successful property assessment appeals filed annually with a county board of taxation and the Tax Court, thereby protecting the funding of municipal budgets through property tax dollars from the impact of successful property assessment appeals, which usually require the refund of excess property taxes paid by a taxpayer and impact the local budget by reducing the amount of property tax dollars available to fund municipal operations. c. It is in the public interest of the State and its many real property taxpayers to implement a demonstration program to investigate whether systemic changes to the current system of real property assessment, including revisions to the assessment calendar and the assessment appeal process, will help address the shortcomings of the municipal assessment system and the effect of those shortcomings on local property taxpayers by enhancing the performance of local tax assessors through the use of cutting-edge technology under the direction of the county tax board. L.2013, c.15, s.2.
NJ Rev Stat § 54:1-103 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-103 - Definitions relative to the "Real Property Assessment Demonstration Program."

54:1-103 Definitions relative to the "Real Property Assessment Demonstration Program."  3. As used in this act: "County board of taxation" or "county tax board" means the board of taxation of a demonstration county. "County tax administrator" means the administrator of the board of taxation of a demonstration county. "Demonstration county" means a county participating in the real property assessment demonstration program established in section 4 of P.L.2013, c.15 (C.54:1-104). "Demonstration program" means the real property demonstration program for municipal real property assessment established in section 4 of P.L.2013, c.15 (C.54:1-104). L.2013, c.15, s.3.
NJ Rev Stat § 54:1-105 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-105 - Adoption of alternative real property assessment calendar.

54:1-105 Adoption of alternative real property assessment calendar.  1. The governing body of a county that, on the effective date of P.L.2018, c.94 (C.54:1-105 et al.), is not participating in the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et al.) or the Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), by ordinance or resolution, as appropriate, and with the approval, by resolution, of a majority of the members of the county board of taxation, may adopt the alternative real property assessment calendar established in the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et al.) for municipalities participating in that program. A county board of taxation shall consult with the county's association of municipal assessors prior to approving, by resolution, the adoption of that calendar. The county tax administrator of a county board of taxation that adopts a resolution approving the adoption of the alternative real property assessment calendar established in the "Real Property Assessment Demonstration Program," shall forward a copy of the resolution to the county governing body not later than the seventh business day next following the adoption of the resolution. The county governing body shall consider the board of taxation's resolution not later than the 60th day next following its receipt of the resolution, and either shall approve, by ordinance or resolution, as appropriate, or disapprove by vote of a majority of its members, the board of taxation's resolution. Implementation shall begin on October 1 next following the adoption of the county governing body's ordinance or resolution, as appropriate. Adoption of that alternative real property assessment calendar pursuant to this section does not require a county to participate as a demonstration county in the "Real Property Assessment Demonstration Program." The adoption of that real property assessment calendar by a county shall be permanent, and the county shall not be permitted to adopt any other real property assessment calendar. Not later than the next business day following the adoption of the resolution, the county clerk shall inform the Director of the Division of Taxation in the Department of the Treasury of the governing body's decision. The director shall provide the county with any information and assistance as may be necessary to effectuate the provisions of this section. The county governing body, not later than the first day of the second month next following the adoption of the alternative real property assessment calendar, shall inform the county's residents, by publication in the official newspaper of the county, of the adoption of the alternative real property assessment calendar, and the effect of the adoption of that calendar on county property taxpayers, including, but not limited to, the change in the date for filing an assessment appeal with the county board of taxation. L.2018, c.94, s.1.
NJ Rev Stat § 54:1-106 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:1-106 - Rules, regulations.

54:1-106 Rules, regulations.  11. The State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and regulations to effectuate the provisions of P.L.2018, c.94 (C.54:1-105 et al.). L.2018, c.94, s.11.
NJ Rev Stat § 54:2-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:2-40 - Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint

54:2-40. Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint  A copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subject of such review, or its secretary, and upon the assessor and the clerk of the taxing district who shall forthwith notify the collector, and such other municipal officials as the governing body shall direct of the content thereof. Service of such copies shall be evidenced by affidavit upon the original complaint filed with the tax court or service thereon acknowledged. A copy of each judgment of the tax court whether of affirmance, reversal, modification or otherwise shall be sent to the taxpayer and, at the same time, to the assessor, the clerk of the taxing district, the collector and the county tax administrator of the county in which said taxing district is situated. The tax court shall also give prompt notice to the taxpayer and, at the same time, to the assessor, the clerk of the taxing district, the collector and the county tax administrator of the county in which the taxing district is situated, of the withdrawal or dismissal of complaints filed with the tax court. Amended by L.1945, c. 95, p. 436, s. 1; L.1946, c. 161, p. 727, s. 9; L.1947, c. 246, p. 920, s. 1; L.1978, c. 102, s. 1, eff. Aug. 16, 1978; L.1979, c. 114, s. 7, eff. July 1, 1979; L.1981, c. 393, s. 22, eff. Jan. 6, 1982; L.1981, c. 568, s. 1, eff. Jan. 18, 1982; L.1983, c. 164, s. 1, eff. May 3, 1983.
NJ Rev Stat § 54:3-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-1 - County boards of taxation continued

54:3-1. County boards of taxation continued  The several county boards of taxation created and established in the several counties for the equalization, revision, review and enforcement of taxes by the act entitled "A supplement to an act entitled "An act for the assessment and collection of taxes,' approved April eighth, one thousand nine hundred and three," approved April fourteenth, one thousand nine hundred and six (L.1906, c. 120, p. 210), as amended and supplemented, are hereby continued.
NJ Rev Stat § 54:3-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-2 - Taxation board members.

54:3-2 Taxation board members.  54:3-2. Each board shall, as heretofore, be known as the county board of taxation, and be composed of five members, except as hereinafter provided, to be appointed by the Governor by and with the advice and consent of the Senate. Each member shall be a resident and citizen of the county in and for which he is appointed. Members shall be chosen because of their special qualifications, knowledge and experience in matters concerning the valuation and taxation of property, particularly of real property. At no time shall more than three of the members belong to the same political party. In counties having a population of more than 510,000 there shall be seven members of whom no more than four shall belong to the same political party. For the purposes of this section, "population" means the State population according to the most recent federal decennial census. Each member shall, within 24 months of appointment, unless the member shall have served as a member of the county board of taxation continuously for at least 10 years prior to the effective date of P.L.1981, c.516, was reappointed to a five-year term prior to that date, and is currently serving that term, furnish proof that he has received certificates indicating satisfactory completion of training courses designated in section 4 of P.L.1967, c.44 (C.54:1-35.28) or that he possesses an assessor's certificate issued pursuant to P.L.1967, c.44, as supplemented. Each member serving on the effective date of P.L.1979, c.499, unless the member shall have served as a member continuously for at least 10 years prior to the effective date of P.L.1981, c.516, was reappointed to a five-year term prior to that date, and is currently serving that term, shall furnish such proof within 30 months of such effective date, if 30 months or more of his term are remaining thereafter. If any member so required does not furnish such proof within said 24-month period, or 30-month period for any member serving on the effective date of P.L.1979, c.499, the county tax administrator shall immediately notify the president of the county board of taxation and the Director of the Division of Taxation. The director shall upon the receipt of such notification declare the position to be vacant, and shall notify the Governor of the existence of such vacancy. The Governor shall thereupon appoint, with the advice and consent of the Senate, a different citizen and resident of the relative county to fill such position for the unexpired term. Amended 1940, c.113, s.1; 1973, c.320; 1979, c.499, s.1; 1981, c.192, s.1; 1981, c.516, s.1; 1984, c.188; 1991, c.203; 1993, c.129; 1995, c.30; 2002, c.51; 2005, c.44.
NJ Rev Stat § 54:3-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-3 - Terms; vacancies

54:3-3. Terms; vacancies  The members shall be appointed for a term of three years and until their successors shall have been duly appointed and qualified. If there happens to be any vacancy in said office, during the recess of the Legislature, caused by reason of death, resignation or in any manner other than by the expiration of the term for which any person shall have been appointed, the Governor shall fill such a vacancy and the commission shall expire at the end of the next session of the Legislature unless a successor shall be sooner appointed. In filling vacancies other than those that have been created during the recess of the Legislature as herein provided for the Governor shall appoint with the advice and consent of the Senate for the unexpired term only. The members of the county boards of taxation in counties of the first class who are in office at the time this act (s. 54:3-2, s. 54:3-3 and s. 54:3-22.1) becomes effective shall, without further appointment or confirmation, continue in office for the balance of the term for which they and each of them were respectively appointed. The term of office of the members hereafter appointed by the Governor by and with the advice and consent of the Senate shall be five years and until their successors shall have been duly appointed and qualified; provided, however, that of the two additional members to be added, the term of one shall expire April thirtieth, one thousand nine hundred and forty-four, and the other April thirtieth, one thousand nine hundred and forty-five; and provided, further, that they shall continue in office until their respective successors shall have been duly appointed and qualified. Amended by L.1940, c. 113, p. 253, s. 2; L.1941, c. 142, p. 484, s. 1.
NJ Rev Stat § 54:3-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-4 - Oath; filing

54:3-4. Oath; filing  Before entering upon the discharge of his duties each member shall take and subscribe an oath that he will faithfully perform the duties of his office. The oath shall be filed in the office of the secretary of state.
NJ Rev Stat § 54:3-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-5 - President of board; election; duties on written memorandum of judgments

54:3-5. President of board; election; duties on written memorandum of judgments  a. Each county board shall upon organization elect from its members a president. b. The president shall have responsibility for overseeing the writing of the written memorandum of judgment required pursuant to R.S. 54:3-26, and each shall be under his signature, as well as the signature of any other member of the board who participated in the rendering of the county board judgment on the appeal. Amended by L.1979, c. 499, s. 2, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-5.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-5.1 - Reports to the director.

54:3-5.1 Reports to the director.  19. a. The president of each county board of taxation shall annually on or before August 15 report to the Director of the Division of Taxation in the Department of the Treasury, except that the president of a county board of taxation participating in the demonstration program established in section 4 of P.L.2013, c.15 (C.54:1-104), the president of a county board of taxation in a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), and the president of a county board of taxation of a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105), shall make this required report to the director annually on or before June 1. Such report shall be in such form as shall be prescribed by the director and shall contain such information and statistics as may be appropriate to demonstrate for the immediately preceding 3-month period during which tax appeals were heard by the county board: the total number of appeals filed with the county board; the disposition of the various appeals disposed of during that period; the character of appeals filed with regard to the classification of properties appealed; the total amount of assessments involved in those appeals; the number of appeals filed in each filing fee category during that period; and, the total amount of reductions and increases of assessed valuation granted by the board during that period. b. The Director of the Division of Taxation shall annually review the reports required under subsection a. of this section, and shall include a summary of the information contained therein in the division's annual report. L.1979, c.499, s.19; amended 2013, c.15, s.6; 2017, c.306, s.1; 2018, c.94, s.2.