reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:3-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-6 - Salaries of board members.

54:3-6 Salaries of board members.  54:3-6. The salaries of the members of the several boards shall be paid biweekly in a biweekly amount by the State Treasurer upon warrants drawn by the Director of the Division of Budget and Accounting in the Department of the Treasury. Each biweekly payment shall be made at a time fixed by the State Treasurer and the Director of the Division of Budget and Accounting, but not later than the tenth working day following the biweekly period for which the salary is due. Salaries shall not be less than the amounts that follow: In counties having a population of more than 500,000, an annual salary of $20,125; in counties having at least 275,000 and not more than 500,000 inhabitants, an annual salary of $18,250; in counties having at least 200,000 and less than 275,000 inhabitants, an annual salary of $17,625; in counties having at least 150,000 and less than 200,000 inhabitants, an annual salary of $17,000; except as hereinafter provided, in counties having between 75,000 and 150,000 inhabitants an annual salary of $16,375; except as hereinafter provided, in counties having not more than 75,000 inhabitants, an annual salary of $15,750; in counties bordering upon the Atlantic ocean, and having not less than 50,000 nor more than 150,000 inhabitants, an annual salary of $17,000.  The president of each county board shall, in addition to the above, receive the further sum of $2,000.00 per annum. For the purposes of this section, "population" means the most recent official population count of each county of this State as reported by the New Jersey Department of Labor, Office of Demographic and Economic Analysis.  Amended 1939, c.217; 1953, c.197;1961, c.132;1962, c.51, s.1;1979, c.499, s.3;1988, c.96, s.1;1999, c.380, s.14.
NJ Rev Stat § 54:3-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-7 - County tax administrator

54:3-7. County tax administrator  54:3-7. a. Each county board shall appoint a county tax administrator, who shall hold office for a term of three years, and who shall, subject to the personnel policies adopted by the governing body of the county, appoint such clerical assistants as may be necessary.  b. After the effective date of this 1979 amendatory and supplementary act, P.L.1979, c.499, any person holding the office of county tax administrator shall devote full time to his duties; provided, however, that any person currently holding office as a county board secretary may, at the option of the appointing authority, continue to serve on a part-time basis; provided he holds or obtains prior to July 1, 1981 a tax assessor certificate. c. After the effective date of this 1979 amendatory and supplementary act, P.L.1979, c.499, no person shall be newly appointed as county tax administrator unless he shall hold a tax assessor certificate issued by the Director of Taxation pursuant to P.L.1967, c.44 (C.54:1-35.25 et seq.). No person shall be appointed to a first term as county tax administrator after the effective date of this 1988 amendatory and supplementary act, P.L.1988, c.96 unless the person has had four years of experience in property tax administration at the State, county or municipal level. In the first 24 months of his appointment, the appointee shall successfully complete a training program developed for tax administrators and offered by the Director of the Bureau of Government Research at Rutgers, The State University, except that, during the six month period provided for the development and approval of the tax administrator's program pursuant to this 1988 amendatory and supplementary act, a person with the requisite qualification and experience in property tax administration may be temporarily appointed county tax administrator for a period not to exceed one year.  d. If any county board secretary required to hold or obtain a tax assessor's certificate pursuant to subsection b. of this section does not submit proof thereof prior to the required date, the county tax board shall immediately declare the position vacant and notify the county governing body and the Director of Taxation of the existence of such vacancy. The county tax board shall then appoint a county tax administrator subject to the provisions of subsection c. of this section.  Amended 1944,c.189,s.1; 1979,c.499,s.4; 1981,c.192,s.2; 1988,c.96,s.2; 1991,c.363,s.1.
NJ Rev Stat § 54:3-7.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-7.1 - Reference to secretary of county board of taxation to mean and refer to office of county tax administrator

54:3-7.1. Reference to secretary of county board of taxation to mean and refer to office of county tax administrator  Whenever in any law, rule, regulation, order, contract, document, judicial or administrative proceeding, or otherwise, reference is made to the office of secretary of the county board of taxation, the same shall be considered to mean and refer to the office of the county tax administrator established pursuant to this act. L.1979, c. 499, s. 21, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-7.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-7.2 - Training program

54:3-7.2. Training program  The Director of the Bureau of Government Research at Rutgers, The State University, shall develop and offer a training program in tax board administration, which program shall emphasize, but need not be limited to, material on the laws and regulations governing the operation of county boards of taxation, and problems and procedures concerning the conduct of tax appeals. The content and format of the program shall be subject to the approval of the Director of the Division of Taxation, in the Department of the Treasury. The program shall be developed, approved and ready for initial offering no later than six months following the effective date of this 1988 amendatory and supplementary act.  L. 1988, c. 96, s. 4.
NJ Rev Stat § 54:3-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-8 - Salaries of administrator, assistants

54:3-8. Salaries of administrator, assistants  54:3-8. The governing body of the county shall fix the annual salary to be paid to the county tax administrator and the annual compensation of any clerical assistants. The salary of the county tax administrator devoting full time to the duties of his office pursuant to R.S. 54:3-7 shall not be less than $55,000.00 per annum in counties having a population of more than 500,000, not less than $45,000.00 per annum in counties having a population of at least 275,000 and not more than 500,000, and not less than $35,000.00 per annum in counties having a population of less than 275,000. In the case of a county tax administrator, who, pursuant to the provisions of subsection b. of R.S. 54:3-7, is serving on a part-time basis, the governing body of the county shall fix an annual salary commensurate with the time that individual devotes to his duties as administrator. Notwithstanding the minimum salary requirement provisions of this section to the contrary, if the county tax administrator of a county is receiving an annual salary prior to the effective date of this 1988 amendatory and supplementary act, P.L. 1988, c. 96, which is less than the applicable minimum salary set forth herein, the governing body of that county may, by ordinance or resolution, as may be appropriate, provide for the phasing in of the administrator's salary increase required by this 1988 amendatory and supplementary act according to the following schedules. If the annual salary increase required is greater that $10,000.00 but less than $15,000.00, the annual increase may phased in by two equal installments, the first during the current year and the second in the following year. If the annual salary increase is $15,000.00 or more, the annual increase may be phased in by four equal installments, the first during the current year and the subsequent three in each of the three years following. Such salaries and compensation shall be paid by the county treasurer pursuant to the fiscal procedures established by the governing body of the county.  Notwithstanding any provisions of this section to the contrary, no county tax administrator devoting full time to the duties of his office on the effective date of this 1988 amendatory and supplementary act shall, as a result of the provisions of this 1988 amendatory and supplementary act, suffer any reduction in salary.  For the purposes of this section "population" means the most recent official population count of each county of this State as reported by the New Jersey Department of Labor, Office of Demographic and Economic Analysis.  Amended 1964,c.211; 1979,c.499,s.5; 1988,c.96,s.3.
NJ Rev Stat § 54:3-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-9 - Tenure

54:3-9. Tenure  54:3-9. Each county tax administrator hereafter appointed who shall have received two consecutive appointments for full terms as county tax administrator, and each county tax administrator serving a full term as secretary on the effective date of this amendatory and supplementary act who shall thereafter be appointed to another consecutive full term as county tax administrator, and each county tax administrator who has heretofore acquired tenure as secretary pursuant to this section shall hold office as county tax administrator during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, or disobedience of just rules or regulations established by the Director of the Division of Taxation.  For the purposes of this section any person holding the position of county board secretary on the effective date hereof shall be considered to be serving a full term as secretary if he was appointed to serve a full term of 3 years or 5 years, as the case may be, or to serve more than 2 years of an unexpired term.  Amended 1944,c.189,s.2; 1979,c.499,s.6; 1991,c.363,s.2.
NJ Rev Stat § 54:3-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal

54:3-10. Administrator; removal; charges in writing; notice; trial; appeal  No county tax administrator who has heretofore acquired, or shall hereafter acquire, tenure pursuant to the provisions of R.S. 54:3-9, shall be removed from office except for just cause, as provided in section 54:3-9 of this Title, and after a written charge or charges of the cause of complaint shall have been preferred against him, signed by the person making the charge, and filed with the president of the county board of taxation, and, after the charge has been publicly examined into by the board, upon such reasonable notice to the person charged and in such manner and examination as the rules and regulations of the board may prescribe. Every county tax administrator against whom a charge for any cause may be preferred hereunder, shall receive a fair trial upon the charge and have every reasonable opportunity to make a defense thereto. An appeal from a determination of the board may be taken to the Director of the Division of Taxation by filing a written petition for review within 45 days from the date of the board determination. Amended by L.1944, c. 189, p. 697, s. 3; L.1979, c. 499, s. 7, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-11 - County boards of taxation replace predecessors

54:3-11. County boards of taxation replace predecessors  The county boards of taxation shall have all the powers formerly exercised by commissioners of appeal and local boards charged with the duty of reviewing taxes on appeal, under such rules as they may from time to time adopt, and shall perform all the duties formerly performed by county boards of equalization or other county boards charged with the review or equalization of tax assessments or tax lists, and all the duties formerly performed by the county boards of assessors, except as may be otherwise provided in this amendatory and supplementary act. Amended by L.1979, c. 499, s. 8, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-12 - Other county and local boards abolished; exception

54:3-12. Other county and local boards abolished; exception  L.1906, c. 120, s. 13, p. 217 (C.S. p. 5121, s. 37a2), being section thirteen of an 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, saved from repeal. [This section abolished all county boards theretofore created for the review or equalization of taxes and all commissioners of appeal and other local boards for the review of taxes on appeal, except that such local boards having other functions were continued as to such other functions.]
NJ Rev Stat § 54:3-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-13 - Secure taxation at taxable value

54:3-13. Secure taxation at taxable value  Each county board of taxation shall secure the taxation of all property in the county at its taxable value as prescribed by law, in order that all property, except such as shall be exempt by law, shall bear its full and just share of taxes. Amended by L.1960, c. 51, s. 18.
NJ Rev Stat § 54:3-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-14 - Petitions of appeal, rules, regulations and procedures; directions; record; transcript

54:3-14. Petitions of appeal, rules, regulations and procedures; directions; record; transcript  Each board shall adopt such standardized petitions of appeal, rules, regulations and procedures as are prescribed by the Director of the Division of Taxation, and issue such directions as may be necessary to carry into effect the provisions of this title. Each board may record any or all proceedings before it involving tax appeals, and, if recorded, shall furnish a transcript of the record of any appeal to any party to that appeal upon request and upon payment of a reasonable fee to be fixed by the board. Amended by L.1973, c. 119, s. 1, eff. Jan. 1, 1974; L.1979, c. 499, s. 9, eff. Jan. 1, 1980; L.1980, c. 123, s. 1.
NJ Rev Stat § 54:3-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-15 - Boards to view assessed properties; meetings

54:3-15. Boards to view assessed properties; meetings  The members of each county board, in carrying into effect the provisions of this title, shall view and inspect, so far as possible in all cases, the various assessed properties in the various taxing districts in the county, and make their revision and correction after such view and inspection. The board shall meet from time to time as it shall deem proper.
NJ Rev Stat § 54:3-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-16 - Administrator; responsibility for administrative functions and assessors; rules

54:3-16. Administrator; responsibility for administrative functions and assessors; rules  Each county tax administrator, under the supervision and control of the county board of taxation, shall be responsible for the administrative functions of the board, and, pursuant to such supervision and control, shall direct all officers charged with the duty of making assessments for taxes in every taxing district in the county. Such officers shall be subject to, and shall, in making assessments, be governed by directions issued by the county tax administrator pursuant to such rules and orders as shall be issued by the county board, in the enforcement of the objects of this title. Before making any such rules or orders, the county board shall submit them to the Director of the Division of Taxation, and no rule or order shall be considered adopted by the county board until approved by him. Each county board shall, within 90 days of the effective date of this amendatory and supplementary act, promulgate rules governing the conduct and performance of such officers. If such rules are not promulgated within the time set forth herein, the conduct and performance of such officers shall be governed by such rules as the Director of the Division of Taxation shall promulgate, which rules shall be enforced by the county board. Amended by L.1979, c. 499, s. 10, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-18 - Meeting to review equalization table; hearing and notice.

54:3-18 Meeting to review equalization table; hearing and notice.  54:3-18. The county board of taxation in each county shall meet annually for the purpose of reviewing the equalization table prepared pursuant to R.S.54:3-17 with respect to the several taxing districts of the county. At the meeting a hearing shall be given to the assessors and representatives of the governing bodies of the various taxing districts for the purpose of determining the accuracy of the ratios and valuations of property as shown in the equalization table, and the board shall confirm or revise the table in accordance with the facts. The hearings may be adjourned from time to time but the equalization shall be completed before March 10, or not later than May 25 in the cases 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), a county board of taxation of a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), and 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). At the first hearing any taxing district may object to the ratio or valuation fixed for any other district, but no increase in any valuation as shown in the table shall be made by the board without giving a hearing, after 3 days' notice, to the governing body and assessor of the taxing district affected. amended 1960, c.51, s.20; 1964, c.248; 1979, c.499, s.12; 2013, c.15, s.8; 2017, c.306, s.3; 2018, c.94, s.4.
NJ Rev Stat § 54:3-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-19 - Valuations of property as confirmed to be final; copies of table

54:3-19. Valuations of property as confirmed to be final; copies of table  After the equalization table is finally confirmed by the board, the valuations of property in each district as equalized shall be deemed to be the valuation of such property in computing the total ratables of each district for all apportionments of county and State taxes, charges or distribution of moneys, except as may be otherwise provided by law. A certified copy of the equalization table as confirmed shall be transmitted to the tax court, the Director of the Division of Taxation, and each taxing district in the county. Amended by L.1960, c. 51, s. 21; L.1983, c. 36, s. 12, eff. Jan. 26, 1983.
NJ Rev Stat § 54:3-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-20 - Assessment of omitted property

54:3-20. Assessment of omitted property  The county board of taxation shall have the power to hear and determine matters of taxable property omitted from assessments. Amended by L.1947, c. 413, p. 1287, s. 13.
NJ Rev Stat § 54:3-20.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-20.1 - Reference to one or more members to take testimony

54:3-20.1. Reference to one or more members to take testimony  The board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in a matter pending before it, and to report thereon to the board, but no determination shall be made therein except by the board. L.1940, c. 113, p. 254, s. 3.
NJ Rev Stat § 54:3-21.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-21.3 - Fees

54:3-21.3. Fees  Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to section 54:3-21 of the Revised Statutes, such taxpayer or the person acting on his behalf shall pay to the county treasurer, through the county tax administrator, a fee for each such petition according to the following schedule:  (a) If the assessed valuation of the property under appeal is: Less than $150,000.00, the fee shall be .................. $5.00 $150,000.00 or more but less than $500,000.00, the fee shall be ..................................... $25.00 $500,000.00 or more but less than $1,000,000.00, the fee shall be ..................................... $100.00 $1,000,000.00 or more, the fee shall be ..................... $150.00 (b) When the appeal shall involve only the classification of property, for each parcel of property sought to be reclassified the fee shall be $25.00.  (c) When the appeal shall involve both the assessed valuation of property and the classification of property, the fees shall be according to the provisions of (a) and (b) of this section.  (d) When the appeal shall involve a matter not covered by (a), (b) or (c), the full fee to be paid shall be $25.00.  (e) No filing fee shall be required hereunder to contest the denial of an application for a veteran's or veteran's widow's deduction under section 11 of P.L.1963, c. 171 (C. 54:4-8.20), for a senior citizen's or disabled person's deduction under section 10 of P.L.1963, c. 172 (C. 54:4-89), or for a homestead exemption under P.L.1976, c. 72 (C. 54:4-3.80 et seq.).  Each county tax administrator shall be liable for all such fees paid into his hands and he shall pay over all such fees to the treasurer of the county, who shall receive, account and dispose of such fees as revenues of the county, subject to the provisions of section 18 of this amendatory and supplementary act.  L.1947, c. 93, p. 500, s. 1. Amended by L.1968, c. 463, s. 1, eff. Feb. 21, 1969; L.1979, c. 499, s. 17, eff. Jan. 1, 1980.
NJ Rev Stat § 54:3-21.3a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-21.3a - Use of revenues from fees.

54:3-21.3a Use of revenues from fees.  18. All revenues received by the county from fees, either established or increased pursuant to this amendatory and supplementary act, shall be used exclusively for the purposes of modernizing the record-retention capabilities of the county board of taxation, for defraying the costs incurred by the county board of taxation in recording and transcribing appeal proceedings, setting forth memorandums of judgment and in providing copies thereof, for paying any salary required to be paid by the county which is increased pursuant to this amendatory and supplementary act, and to effectuate the provisions of the real property assessment demonstration program established by section 4 of P.L.2013, c.15 (C.54:1-104). In addition to these purposes, a county operating under the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et seq.), 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), also shall be able to use these fee moneys for costs of software and hardware necessary for computer-assisted mass appraisal of real property, and paying for all costs related to the maintenance of tax maps. L.1979, c.499, s.18; amended 2013, c.15, s.10; 2017, c.306, s.5; 2018, c.94, s.6.
NJ Rev Stat § 54:3-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:3-23 - Disobedience of witness, punishment

54:3-23. Disobedience of witness, punishment  54:3-23. In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to answer any inquiry properly put to him upon such examination, the person shall be punishable by the Superior Court in the same manner as such failure is punishable by that court in a case therein pending.  Amended 1953,c.51,s.18; 1991,c.91,s.502.