reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:7-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-9 - Apportionment of liens on lands taken for streets

54:7-9. Apportionment of liens on lands taken for streets  When part of a plot or parcel of land has or shall have been taken for the opening, widening or extension of a street in a municipality, all taxes, assessments and water rents which shall be liens upon the whole plot or parcel of land from which the plot or parcel has or shall have been taken, shall be equitably and justly apportioned between the plot or parcel so taken and the balance that shall remain in the same manner as other apportionments are made.
NJ Rev Stat § 54:8-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-1 - Reduction of interest on amounts due where records destroyed

54:8-1. Reduction of interest on amounts due where records destroyed  In case of the destruction or loss of public records whereby the ordinary and usual documentary evidence of the levy and assessment of taxes or assessments upon real estate by the municipality, or of the collection or payment thereof is incapable of production, by reason whereof taxes and assessments which are unpaid are liable to be lost, or their collection is rendered doubtful or difficult, the body having control of the finances of the municipality, may, by resolution adopted by the same vote that may be required to expend moneys, reduce the rate of interest on the taxes or assessments, or both, or authorize the taxes or assessments, or both, to be received and paid and wholly discharged without interest, if paid within a certain time to be specified in the resolution, not exceeding one year after the adoption thereof.
NJ Rev Stat § 54:8-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-2 - Article applicable to special assessments

54:8-2. Article applicable to special assessments  All the provisions of this article shall apply to special assessments for local improvements the records of which have been lost or destroyed.
NJ Rev Stat § 54:8-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-3 - Destruction of records; determination of amounts due; jurisdiction of Superior Court

54:8-3. Destruction of records; determination of amounts due; jurisdiction of Superior Court  In case of the loss or destruction of public records whereby taxes which are unpaid and are a lien upon real estate are liable to be lost by reason of the inability of the municipality to enforce them under existing law without further power which will enable it to ascertain in a judicial manner the amount of the taxes and the extent and character of the particular real estate upon which they constitute a lien, the Superior Court in an action shall have authority and jurisdiction to determine the amount of such taxes and the interest and penalties thereon, and to adjudge the extent and character of the particular real estate upon which the taxes constitute a lien, and to enforce the collection thereof. The court may proceed in the action in a summary manner or otherwise. Amended by L.1953, c. 51, p. 911, s. 101.
NJ Rev Stat § 54:8-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-4 - Action by municipality desiring relief; facts to be established

54:8-4. Action by municipality desiring relief; facts to be established  The action shall be brought by the municipality desiring relief, whenever the governing board thereof shall by resolution deem it proper to proceed. The plaintiff shall establish the years for which taxes are claimed to be in arrears, the amount thereof as nearly as can be ascertained, the designation of the real estate by block and street number or other brief description, and the names of the owners thereof, if known or ascertainable by reference to the records of deeds of the county in which the real estate is situate. Amended by L.1953, c. 51, p. 912, s. 102.
NJ Rev Stat § 54:8-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-5 - Service upon joint tenants or tenants in common

54:8-5. Service upon joint tenants or tenants in common  Service of process upon one of two or more joint tenants or tenants in common shall be sufficient to confer upon the court jurisdiction of all the joint tenants or tenants in common with respect to the subject matter of the action. Amended by L.1953, c. 51, p. 912, s. 103.
NJ Rev Stat § 54:8-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-6 - Nonresident owners or mortgagees; service; publication

54:8-6. Nonresident owners or mortgagees; service; publication  If the owner or mortgagee of any land concerning which an action is brought resides out of the State and cannot be served personally within the State, service of process may be made upon a tenant or occupant. Amended by L.1953, c. 51, p. 912, s. 104.
NJ Rev Stat § 54:8-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-12 - Enforcement of lien; alternative procedure

54:8-12. Enforcement of lien; alternative procedure  When it shall be established by the judgment of the court in any case that there is a lien for unpaid taxes against any real estate, the lien may be enforced and collected by the municipality to which it is due in the same manner and to the same effect as provided by law with respect to other taxes upon real estate therein, and the judgment of the court shall be conclusive as to the existence of the lien and the amount due thereon, or, in the discretion of the court, execution may issue out of the court to enforce the lien by a sale of the property as in other cases. Amended by L.1953, c. 51, p. 913, s. 110.
NJ Rev Stat § 54:8-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-14 - Costs and fees not recoverable

54:8-14. Costs and fees not recoverable  No costs shall be recovered by either party against the other. No fees shall be charged or paid to the State for any services of the clerk, except that copies of papers certified by the clerk shall be paid for as in other cases. No costs shall be taxed on either side for fees of attorney or counsel. Amended by L.1953, c. 51, p. 913, s. 112.
NJ Rev Stat § 54:8-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-15 - Copy of judgment filed; abstract; contents

54:8-15. Copy of judgment filed; abstract; contents  A certified copy of the final judgment in every case wherein a lien for taxes is established shall be filed in the office of the collector or receiver of taxes or other officer charged by law with the custody of the records of unpaid taxes. An abstract thereof showing the land affected, the amount of the taxes, the years in which assessed, and the names of the defendants in the action, shall be entered in a suitable book kept for that purpose. Amended by L.1953, c. 51, p. 913, s. 113.
NJ Rev Stat § 54:8-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8-16 - Legal assistants; compensation

54:8-16. Legal assistants; compensation  The mayor or other chief executive officer of any city, town borough or village, the township committee of any township, and the governing body of any other municipality proceeding under this article may appoint one or more special attorneys and other necessary assistants to aid in the prosecution of these actions, but no such attorney shall be appointed in any city except with the concurrence of the city counsel or other regular legal advisor. The compensation of the special attorneys and other assistants shall be fixed in cities, boroughs and villages by the mayor or other chief executive officer, and in all other municipalities by the governing body. In all cases it shall be paid by the municipality. Amended by L.1953, c. 51, p. 913, s. 114.
NJ Rev Stat § 54:8A-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-1 - Short title

54:8A-1. Short title  This act shall be known and referred to by its short title, the "emergency transportation tax act." L.1961, c. 32, p. 126, s. 1, eff. May 29, 1961.
NJ Rev Stat § 54:8A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-2 - Imposition of tax; levy; collection; payment; exemption

54:8A-2. Imposition of tax; levy; collection; payment; exemption  A temporary emergency tax is hereby imposed, and shall be levied, collected and paid annually, at the rates specified in this act; (a) Upon every resident of this State, who is not a resident of another critical area state under and pursuant to its laws, upon and with respect to the entire net income as defined in this act and subject to taxation under this act, for the taxable year, derived from sources within a critical area state other than New Jersey; and (b) Upon and with respect to the entire net income as defined in this act and subject to taxation under this act, for the taxable year, derived from sources within this State by natural persons who are not residents of this State and who are residents of another critical area state under and pursuant to the law of such state. (c) Notwithstanding the foregoing, for taxable years beginning on or after January 1, 1972 no tax shall be payable under section 6(c) (C. 54:8A-6(e)) by: (1) Any individual whose entire gross income for the taxable year is $2,500.00 or less, provided such individual is not married nor the head of a household nor a surviving spouse; (2) Any head of a household or surviving spouse whose entire gross income for the taxable year is $5,000.00 or less; and (3) Any husband or wife whose entire gross income for the taxable year, determined jointly, is $5,000.00 or less, or the aggregate of whose gross income for the taxable year, determined separately, is $5,000.00 or less. L.1961, c. 32, p. 126, s. 2, eff. May 29, 1961. Amended by L.1961, c. 129, p. 755, s. 1, eff. Dec. 22, 1961; L.1970, c. 304, s. 1; L.1972, c. 12, s. 1; L.1973, c. 244, s. 1, eff. Nov. 21, 1973.
NJ Rev Stat § 54:8A-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-3 - "Resident" defined

54:8A-3. "Resident" defined  The word "resident" applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent place of abode without the State, and who spends in the aggregate not to exceed 30 days of the taxable year within the State. In addition, it includes any person who maintains a permanent place of abode within the State and spends in the aggregate more than 183 days of the taxable year within the State, whether or not domiciled in the State during any portion of said period, and such a person shall be taxed the same as though he had been domiciled in the State during the entire taxable year. However, it does not include a person in the Armed Forces of the United States, whether in a land, sea or air service or any auxiliary corps or guard thereof, during any period when individuals are liable for induction for training and service under applicable law, if not domiciled in the State notwithstanding his maintenance of a permanent place of abode within the State and his spending an aggregate of more than 183 days in the State. L.1961, c. 32, p. 126, s. 3, eff. May 29, 1961. Amended by L.1962, c. 70, s. 1, eff. June 5, 1962.
NJ Rev Stat § 54:8A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-4 - "Derived from sources within" defined

54:8A-4. "Derived from sources within" defined  "Derived from sources within" 1 State or another, as applied to entire net income, means such income and gain from all property owned and from salaries, wages, or compensation for personal services of whatever kind and in whatever form paid, and from all business, trade, profession or occupation carried on, in the particular State. No person who is not a dealer holding property primarily for sale to customers in the ordinary course of his trade or business, shall be deemed to carry on a business, trade, profession or occupation in a State solely by reason of the purchase and sale of property for his own account. L.1961, c. 32, p. 127, s. 4, eff. May 29, 1961. Amended by L.1961, c. 129, p. 755, s. 2, eff. Dec. 22, 1961.
NJ Rev Stat § 54:8A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-5 - "Critical area state" defined; legislative findings; certification of state highway commissioner; publication

54:8A-5. "Critical area state" defined; legislative findings; certification of state highway commissioner; publication  (a) "Critical area State" means this State and such other State bordering thereon within which there exists part of an area, another part of which is in this State, and within which area there is, as of January 1 of any year, a critical transportation problem in respect to the transportation of persons and property interstate. (b) The Legislature finds and declares that a critical transportation problem exists in connection with transportation interstate between this State and another State bordering thereon when there is such number of daily commuters between said States as to create a severe peak-load demand requiring facilities and services, by any means or mode of transportation for in excess of those needed for normal travel outside of usual commuter hours, caused by the carrying on of activities in 1 of the States by persons residing in another, from which activities such persons derive income or gain from sources within the State other than that in which they reside. The Legislature further finds and declares that whenever the aggregate number of persons, residing in each of such States who are employed, or carry on a trade, business, occupation or profession in the other, exceeds 100,000, that fact reasonably indicates that a critical transportation problem exists. (c) Within 40 days after the taking effect of this act, and within 40 days after the first day of each year hereafter so long as this act shall remain in effect, the State Highway Commissioner shall certify to the State Treasurer his findings with respect to the existence of the conditions herein set forth and the identity of any States which he determines to come within the definition in this section. Upon receipt of such certification, the State Treasurer shall cause public notice thereof to be given, by publication in such newspaper or newspapers, and in such form, as he shall find will fairly apprise all persons subject to taxation under this act, of the making of said certification and of the significance thereof to such persons. Any certification so made shall be effective for the entire calendar year as of the first day of which it ascertains the facts. L.1961, c. 32, p. 127, s. 5, eff. May 29, 1961.
NJ Rev Stat § 54:8A-6.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-6.1 - Minimum income tax on minimum taxable income of each individual

54:8A-6.1. Minimum income tax on minimum taxable income of each individual  In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in subsection (e) of section 6 (C. 54:8A-6) is hereby imposed for each taxable year on the minimum taxable income of every individual. L.1970, c. 304, s. 9. Amended by L.1973, c. 244, s. 3, eff. Nov. 21, 1973.
NJ Rev Stat § 54:8A-6.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-6.3 - Tax surcharge

54:8A-6.3. Tax surcharge  (a) In addition to the taxes imposed by sections 6(c) (C. 54:8A-6(c)) and 6(e) (C. 54:8A-6(e)), there is hereby imposed on the income of every taxpayer for the taxable years ending after December 31, 1971 and commencing on or before December 31, 1976 a tax at the rate of 2 1/2 % of the taxes imposed under sections 6(c) (C. 54:8A-6(c)) and 6(e) (C. 54:8A-6(e)) before the deduction of any credits against tax allowable for such year except with respect to the tax credit allowed under section 16 (C. 54:8A-16). (b) Provided, however, that for each taxable year beginning in 1971 and ending in 1972, a tentative tax shall be computed as provided in subsection (a) except that the tax imposed under section 2 (C. 54:2A-2) shall be computed in accordance with the rates set forth in subsection 6(c) thereof; the additional tax imposed under this section for such year shall be that proportion of such tentative tax as the number of days in 1972 bears to the number of days in the entire taxable year. (c) Provided further that for each taxable year beginning in 1976 and ending in 1977, a tentative tax shall be computed as provided in subsection (a) hereof and the additional tax imposed under this section for such year shall be that proportion of such tentative tax as the number of days in 1976 bears to the number of days in the entire taxable year. (d) Notwithstanding the provisions of subsection (a) of this section, the tax imposed by such subsection shall not apply for taxable year ending after December 31, 1972 and commencing before January 1, 1975, provided further that for each taxable year beginning in 1972 and ending in 1973, a tentative tax shall be computed as provided in subsection (a) and the additional tax imposed under this section for such year shall be that proportion of such tentative tax as the number of days in 1972 bears to the number of days in the entire taxable year. Provided further that for each taxable year beginning in 1974 and ending in 1975, a tentative tax shall be computed as provided in subsection (a) and the additional tax imposed under this section for such year shall be that proportion of such tentative tax as the number of days in 1975 bears to the number of days in the entire taxable year. L.1972, c. 12, s. 9. Amended by L.1973, c. 244, s. 5, eff. Nov. 21, 1973; L.1974, c. 187, s. 1, eff. Dec. 24, 1974.
NJ Rev Stat § 54:8A-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-7 - Gross income defined; manner of computing

54:8A-7. Gross income defined; manner of computing  The term "gross income" means the total of a taxpayer's gains, losses, profits and income derived from sources within his source State. Gross income shall be computed in accordance with the provisions of section 32 or section 36 of this act. In computing gross income, the items of gain, loss, profit or income set forth in section 33 of this act shall not be included except to the extent provided therein. For the purpose of applying the deductions permitted in sections 9 and 37 of this act gross income computed in accordance with the provisions of section 32 of this act shall be reduced by the amount of the deduction allowed in section 35(a) of this act. L.1961, c. 32, p. 129, s. 7, eff. May 29, 1961. Amended by L.1961, c. 129, p. 756, s. 3, eff. Dec. 22, 1961.
NJ Rev Stat § 54:8A-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-8 - "Taxpayer" defined

54:8A-8. "Taxpayer" defined  "Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a tax imposed by this act, and does not include corporations. L.1961, c. 32, p. 129, s. 8, eff. May 29, 1961. Amended by L.1962, c. 70, s. 2.
NJ Rev Stat § 54:8A-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-10 - Exemptions from net income

54:8A-10. Exemptions from net income  (a) Each taxpayer is allowed the following exemptions with respect to net income: For each taxpayer, $650.00; for the taxpayer's spouse, if taxpayer does not file a joint return and if such spouse has no gross income for the eligibility year and is not a dependent of another taxpayer, an additional $650.00; for each taxpayer who is at least 65 years of age or over at the close of his taxable year, an additional $650.00, and for taxpayer's spouse under the same conditions and if the initial $650.00 exemption is allowable, an additional $650.00; for each taxpayer who is blind at the close of his taxable year, an additional $650.00, and for taxpayer's spouse under the same conditions and if the initial $650.00 exemption is allowable, an additional $650.00. Blindness shall be deemed to exist when central visual acuity in the better eye does not exceed 20/200 with correcting lenses, or when the widest diameter of the visual field subtends an angle of not more than 20 degrees; For each dependent whose entire gross income for the eligibility year is less than $750.00, or who is taxpayer's child or stepchild and has not attained age 19 at the close of the eligibility year or is a student: $650.00. For taxable years beginning in 1979, such exemption shall be $700.00, for taxable years beginning in 1980 such exemption shall be $750.00, and for taxable years beginning in 1982 and thereafter such exemption shall be $800.00. With respect to all taxable years beginning on or after January 1, 1973, if (1) the taxpayer's gross income as defined in section 7 of P.L.1961, c. 32 (C. 54:8A-7), is exceeded by (2) his entire gross income by more than $100.00, his exemptions allowed in this section shall be limited by the percentage which (1) is of (2). The manner for determining a taxpayer's entire gross income shall be provided by regulation. Such regulations may authorize the use of federal adjusted gross income for this purpose. (b) Husband and wife. For a husband and wife who have elected to file separate New Jersey returns on a single form pursuant to section 44(b) of P.L.1961, c. 32 (C. 54:8A-44(b)), the limitation under subsection (a) of this section shall be determined by reference to (1) their total New Jersey gross incomes and (2) the combined entire gross income of the husband and wife. L.1961, c. 32, p. 130, s. 10, eff. May 29, 1961. Amended by L.1961, c. 129, p. 757, s. 5; L.1970, c. 304, s. 4; L.1973, c. 244, s. 2, eff. Nov. 21, 1973; L.1978, c. 131, s. 3, eff. Oct. 18, 1978; L.1981, c. 374, s. 2, eff. Dec. 30, 1981.
NJ Rev Stat § 54:8A-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-11 - "Dependent" defined

54:8A-11. "Dependent" defined  "Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpayer, in fact or constructively. No person may be claimed as a dependent by any taxpayer if such person has filed a joint return with his or her spouse. L.1961, c. 32, p. 131, s. 11, eff. May 29, 1961. Amended by L.1961, c. 129, p. 757, s. 6.
NJ Rev Stat § 54:8A-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:8A-12 - "Related to taxpayer" defined

54:8A-12. "Related to taxpayer" defined  "Related to taxpayer" means related by blood, to the extent of any lineal descendant or ancestor of taxpayer, other children or grandchildren of a parent of taxpayer, children of a grandparent of taxpayer, and grandchildren of a grandparent of taxpayer who are receiving institutional care for physical or mental disability and who had been members of taxpayer's household prior to institutionalization; or related by marriage, to the extent of a stepchild, stepparent, stepbrother or stepsister of taxpayer, the parents, brother or sister of the spouse of the taxpayer, or the spouse of a child of taxpayer; or related by household, to the extent of a person having taxpayer's home as his principal place of abode and being a member of taxpayer's household for the taxable year. Brothers and sisters of the half blood shall be regarded as though of the whole blood. L.1961, c. 32, p. 131, s. 12, eff. May 29, 1961. Amended by L.1961, c. 129, p. 758, s. 7.