reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:5A-43 - Waiver of portion of pension, benefit or retirement allowance

53:5A-43. Waiver of portion of pension, benefit or retirement allowance
Any member or any beneficiary who has been or, in the future, may be retired, or receive a pension, benefit or retirement allowance, including an annuity, pursuant to the provisions of this act, may, by filing written request with the retirement system, waive payment of a portion of the pension, benefit, or retirement allowance, including annuity, to which he may be entitled.
Upon the receipt of such waiver, and until the same is withdrawn, altered or revoked by a subsequent written request, similarly filed, the retirement system shall pay a reduced pension, benefit, retirement allowance or annuity as shall be requested in such waiver. The member or the beneficiary shall not be entitled to a refund, or credit, for such moneys as shall have been waived during the period such waiver has been in effect.
L.1965, c. 89, s. 43, eff. July 1, 1965.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:5A-44 - Deductions from pension or allowance to pay premiums for group health insurance plan or state health benefits program

53:5A-44. Deductions from pension or allowance to pay premiums for group health insurance plan or state health benefits program
If possible, whenever any retirant or beneficiary shall, in writing, request the Division of Pensions to make deductions from his retirement allowance or pension for the purpose of paying premiums for the pensioners' group health insurance plan or the State Health Benefits program, the division may make such deductions and transmit the sums so deducted to the companies carrying the policies. Any such written authorization may be withdrawn by any retirant or beneficiary upon filing notice of such withdrawal with the division.
L.1965, c. 89, s. 44, eff. July 1, 1965. Amended by L.1971, c. 181, s. 27, eff. June 1, 1970.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:5A-44.1 - Medicare premium reimbursement

53:5A-44.1. Medicare premium reimbursement
Any retirant of the State Police Retirement System established pursuant to P.L. 1965, c. 89 (C. 53:5A-1 et seq.) who pays the premium charges under Part A and Part B of the federal medicare program covering the retirant and the retirant's spouse shall be reimbursed by the State for the premium charges paid under Part A. "Medicare" as used in this act means the coverage provided under Title XVIII of the Social Security Act as amended in 1965 or its successor plan or plans.
L. 1987, c. 447, s. 1.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:5A-45 - Tax exemption; exemptions from levy and sale, garnishment, attachment or other process; assignability of rights; assignment of group insurance policy rights and benefits

53:5A-45. Tax exemption; exemptions from levy and sale, garnishment, attachment or other process; assignability of rights; assignment of group insurance policy rights and benefits
The right of a person to a pension, an annuity, or a retirement allowance, to the return of contributions, any benefit or right accrued or accruing to a person under the provisions of this act and the moneys in the various funds created under this act, shall be exempt from any State or municipal tax and from levy and sale, garnishment, attachment or any other process arising out of any State or Federal court, and, except as hereinafter in this section and as in this act otherwise provided, shall be unassignable.
Nothing in this section shall prohibit any person insured under a group insurance policy, pursuant to an arrangement among the insured, the group policyholder and the insurer, from making to any person other than his employer, a gift assignment of the rights and benefits conferred on him by any provision of such policy or by law including specifically but not by way of limitation the right to exercise the conversion privilege and the right to name a beneficiary. Any such assignment, whether made before or after the effective date of this act, shall entitle the insurer to deal with the assignee as the owner of all rights and benefits conferred on the insured under the policy in accordance with the terms of the assignment.
L.1965, c. 89, s. 45, eff. July 1, 1965. Amended by L.1969, c. 98, s. 4, eff. June 26, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:5A-46 - Partial invalidity

53:5A-46. Partial invalidity
If any provision, section, or part of any section of this act is declared to be unconstitutional, the same shall not be held to affect any other section or provision of this act, and the remainder of this act shall in no wise thereby be invalidated.
L.1965, c. 89, s. 46, eff. July 1, 1965.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-1 - Purpose

53:6-1. Purpose
The purposes of this compact are to:
a. Detection and apprehension. Provide close and effective co-operation and assistance in detecting and apprehending those engaged in organized criminal activities.
b. Criminal intelligence bureau. Establish and maintain a central criminal intelligence bureau to gather, evaluate and disseminate to the appropriate law enforcement officers of the party States information concerning organized crime, its leaders and their associates.
L.1969, c. 80, s. 1.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-2 - Force and effect

53:6-2. Force and effect
This compact shall enter into force when enacted into law by any 2 of the States of Delaware, Maryland, New Jersey, New York and Pennsylvania. Thereafter, the compact shall become effective as to any other of the aforementioned States upon its enactment thereof.
L.1969, c. 80, s. 2.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-3 - Withdrawal

53:6-3. Withdrawal
Any party State may withdraw from this compact by enacting a statute repealing the same, but no such withdrawal shall take effect until 1 year after the Governor of the withdrawing State has given notice in writing of the withdrawal to the Governors of all other party States. No withdrawal shall affect any liability already incurred by or chargeable to a party State prior to the time of such withdrawal, and any records, files or information obtained by officers or employees of a withdrawing State shall continue to be kept, used and disposed of only in such manner as is consistent with this compact and any rules or regulations pursuant thereto.
L.1969, c. 80, s. 2.2, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-4 - Mid-Atlantic State Police Administrator's Conference

53:6-4. Mid-Atlantic State Police Administrator's Conference
There is established the "Mid-Atlantic State Police Administrators' Conference," hereinafter called the "conference," to be composed of the administrative head of the State Police Department of each party State.
L.1969, c. 80, s. 3.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-5 - Alternates

53:6-5. Alternates
If authorized by the laws of his party State, the administrative head of the State Police Department of a party State may provide for the discharge of his duties and the performance of his functions on the conference, for periods none of which shall exceed 15 days, by an alternate. No such alternate shall be entitled to serve unless notification of his identify and appointment shall have been given to the conference in such form as the conference may require.
L.1969, c. 80, s. 3.2, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-6 - Selection of alternates

53:6-6. Selection of alternates
An alternate serving pursuant to subsection 3.2 of this article shall be selected only from among the officers and employees of the State Police Department, the head of which such alternate is to represent.
L.1969, c. 80, s. 3.3, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-7 - Vote

53:6-7. Vote
The members of the conference shall be entitled to one vote each. No action of the conference shall be binding unless taken at a meeting at which a majority of the total number of votes on the conference are cast in favor thereof. Action of the conference shall be only at a meeting at which a majority of the members of the conference, or their alternates, are present.
L.1969, c. 80, s. 3.4, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-9 - Officers

53:6-9. Officers
The conference shall elect annually, from among its members, a chairman, who shall not be eligible to succeed himself, a vice chairman and a treasurer. The conference shall appoint an executive secretary and fix his duties and compensation. Such executive secretary shall serve at the pleasure of the conference, and together with the treasurer shall be bonded in such amount as the conference shall determine. The executive secretary also shall serve as general secretary of the conference.
L.1969, c. 80, s. 3.6, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-10 - Personnel

53:6-10. Personnel
Irrespective of the civil service, personnel or other merit system laws of any of the party States, the executive secretary, subject to the direction of the conference, shall appoint, remove or discharge such personnel as may be necessary for the performance of the conference functions and shall fix the duties and compensation of such personnel.
L.1969, c. 80, s. 3.7, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-11 - Employee benefits

53:6-11. Employee benefits
The conference may establish and maintain independently or in conjunction with any one or more of the party States, a suitable retirement system for its full-time employees. Employees of the conference shall be eligible for social security coverage in respect of old age and survivor's insurance, provided that the conference takes such steps as may be necessary pursuant to the laws of the United States, to participate in such program of insurance as a governmental agency or unit. The conference may establish and maintain or participate in such additional programs of employee benefits as may be appropriate. Employment by the conference of a retired officer or employee of a party State shall not affect the pension or other retirement-connected benefits paid to such officer or employee by a party State.
L.1969, c. 80, s. 3.8, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-12 - Utilization of services

53:6-12. Utilization of services
The conference may borrow, accept or contract for the services of personnel from any party State, the United States, or any subdivision or agency of the aforementioned governments, or from any agency of 2 or more of the party States or their subdivisions.
L.1969, c. 80, s. 3.9, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-13 - Acceptance of aid

53:6-13. Acceptance of aid
The conference may accept for any of its purposes and functions under this compact any and all donations, grants of money, equipment, supplies, materials and services, conditional or otherwise, from any State, the United States or any other governmental agency, or from any person, firm or corporation and may receive, utilize and dispose of the same. The conference shall publish in its annual report the terms, conditions, character and amount of any resources accepted by it pursuant hereto together with the identity of the donor.
L.1969, c. 80, s. 3.10, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-14 - Facilities

53:6-14. Facilities
The conference may establish and maintain such facilities as may be necessary for the transacting of its business. The conference may acquire, hold and convey real and personal property and any interest therein.
L.1969, c. 80, s. 3.11, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-15 - By-laws

53:6-15. By-laws
The conference shall adopt by-laws for the conduct of its business and shall have the power to amend and rescind these by-laws. The conference shall publish its by-laws in convenient form and shall file a copy thereof and a copy of any amendment thereto, with the appropriate agency or officer in each of the party States. The by-laws shall provide for appropriate notice to the conference members of all conference meetings.
L.1969, c. 80, s. 3.12, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-16 - Annual report

53:6-16. Annual report
The conference annually shall make to the Governor and Legislature of each party State a report covering the activities of the conference for the preceding year, and embodying such recommendations as may have been issued by the conference. The conference may make such additional reports as it may deem desirable.
L.1969, c. 80, s. 3.13, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-17 - Powers

53:6-17. Powers
The conference shall have power to:
a. Mid-Atlantic Criminal Intelligence Bureau. Establish and operate a Mid-Atlantic Criminal Intelligence Bureau, hereinafter called "the bureau," in which shall be received, assembled and kept case histories, records, data, personal dossiers and other information concerning persons engaged or otherwise associated with organized crime.
b. Identification. Consider and recommend means of identifying leaders and emerging leaders of organized crime and their associates.
c. Promote co-operation. Promote co-operation in law enforcement and make recommendations to the party States and other appropriate law enforcement authorities for the improvement of such co-operation.
d. Other powers. Do all things which may be necessary and incidental to the exercise of the foregoing powers.
L.1969, c. 80, s. 4.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-18 - Central criminal intelligence service

53:6-18. Central criminal intelligence service
The bureau established and operated pursuant to Article IV of this compact is designated and recognized as the instrument for the performance of a central criminal intelligence service to the State Police Departments of the party States. The files, records, data and other information of the bureau and, when made pursuant to the by-laws of the conference, any copies thereof shall be available only to duly designated officers and employees of the State Police Departments of the party States acting within the scope of their official duty. In the possession of the aforesaid officers and employees, such records, data and other information shall be subject to use and disposition in the same manner and pursuant to the same laws, rules and regulations applicable to similar records, data and information of the officer's or employee's agency and the provision of this compact.
L.1969, c. 80, s. 5.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-19 - Meetings

53:6-19. Meetings
The members of the conference from any 2 or more party States, upon notice to the chairman as to the time and purpose of the meeting, may meet as a section for the discussion of problems common to their States. Any 2 or more party States may designate the conference as a joint agency to maintain for them such additional common services as they may deem desirable for combating organized crime. Except in those cases where all party States join in such designation for common services, the representative of any group of such designating States in the conference shall constitute a separate section of such conference for the performance of the common service or services so designated provided that, if any additional expense is involved, the State so acting shall provide the necessary funds for this purpose. The creation of such a section or joint agency shall not affect the privileges, powers, responsibilities or duties of the States participating therein as embodied in the other articles of this compact.
L.1969, c. 80, s. 6.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-20 - Budget

53:6-20. Budget
The conference shall submit to the Governor or designated officer or officers of each party State a budget of its estimated expenditures for such period as may be required by the laws of that party State for presentation to the Legislature thereof.
L.1969, c. 80, s. 7.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-21 - Appropriations

53:6-21. Appropriations
Each of the conference's budgets of estimated expenditures shall contain specific recommendations of the amount or amounts to be appropriated by each of the party States. The total amount of appropriations under any such budget shall be apportioned among the party States as follows: One-third in equal shares; 1/3 divided among the party States in the proportions that their populations bear to the total population of all the party States; and 1/3 divided among the party States in the proportions that the major crimes committed in each party state bear to the total number of major crimes committed in all the party States. In determining population pursuant to this subsection, the most recent decennial census compiled by the United States Government shall be used. Numbers of major crimes shall be as reported in the most recent annual "Uniform Crime Report" compiled by the Federal Bureau of Investigation of the United States Department of Justice, or by any agency which may assume responsibility for such compilation in the place of such bureau. In the event that any source of information required to be used for the purpose of this subsection shall be discontinued, the conference shall make its calculations on the basis of the best alternative sources of information and shall identify the sources used.
L.1969, c. 80, s. 7.2, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-22 - Pledge of credit

53:6-22. Pledge of credit
The conference shall not pledge the credit of any party State. The conference may meet any of its obligations in whole or in part with funds available to it under Article III, subsection 3.10 of this compact, provided that the conference takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the conference makes use of funds available to it under Article III, subsection 3.10 hereof, the conference shall not incur any obligation prior to the allotment of funds by the party States adequate to meet the same.
L.1969, c. 80, s. 7.3, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-23 - Receipts and disbursements

53:6-23. Receipts and disbursements
The conference shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the conference shall be subject to the audit and accounting procedures established under its rules. However, all receipts and disbursements of funds handled by the conference shall be audited yearly by a qualified, public accountant and the report of the audit shall be included in and become part of the annual report of the conference.
L.1969, c. 80, s. 7.4, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-24 - Inspection of accounts

53:6-24. Inspection of accounts
The accounts of the conference shall be open at any reasonable time for inspection by duly constituted officers of the party States and any persons authorized by the conference.
L.1969, c. 80, s. 7.5, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-25 - Audit

53:6-25. Audit
Nothing contained herein shall be construed to prevent conference compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the conference.
L.1969, c. 80, s. 7.6, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-26 - Liberal construction; severability

53:6-26. Liberal construction; severability
This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the Constitution of any State or of the United States or the applicability thereof to any government, agency, person or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or circumstance shall not be affected thereby. If this compact shall be held contrary to the Constitution of any State participating herein, the compact shall remain in full force and effect as to the remaining party States and in full force and effect as to the State affected as to all severable matters.
L.1969, c. 80, s. 8.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-27 - Compact entered into by State

53:6-27. Compact entered into by State
The Mid-Atlantic State Police Compact is hereby entered into and enacted into law with any and all of the States legally joining therein in the form substantially as aforegoing.
L.1969, c. 80, s. 9.1, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-28 - Designation of alternate

53:6-28. Designation of alternate
The Superintendent of State Police is authorized to designate an alternate to serve in his place and stead on the Mid-Atlantic State Police Administrators' Conference as permitted by Article III, subsections 3.2 and 3.3 of the compact. However, it is the intention of the Legislature that such superintendent shall attend and participate in the work of the conference in person to the maximum extent practicable.
L.1969, c. 80, s. 9.2, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 53 - State Police › Section 53:6-29 - Retirement coverage

53:6-29. Retirement coverage
The employees of the Mid-Atlantic State Police Administrators' Conference may, upon the concluding of an agreement for coverage with the State Police Retirement System, be eligible for and covered by such system. Any such agreement shall provide, as nearly as may be, for the same ratio of employee contribution to total contribution as pertains for members of the State Police Retirement System generally.
The State Police Retirement System shall not conclude a retirement agreement pursuant to Article III, subsection 3.8, of the compact if the Mid-Atlantic State Police Administrators' Conference has in force a retirement agreement with any other party State.
L.1969, c. 80, s. 9.3, eff. June 11, 1969.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-1 - State tax department continued; "department" defined

54:1-1. State tax department continued; "department" defined
The state tax department, hereinafter in this title referred to as the "department" , created and established by an act entitled "An act to establish a state tax department and to define its powers and duties; and vesting therein all the powers and duties now devolved by law upon the state board of taxes and assessment except those relating to the review, hearing and determination of all appeals concerning the assessment, collection, apportionment or equalization of taxes," approved April twenty-eighth, one thousand nine hundred and thirty-one (L.1931, c. 336, p. 823), is hereby continued.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-2 - Department; powers and duties

54:1-2. Department; powers and duties
The department shall exercise exclusively all the powers and perform all the duties formerly exercised or performed by or conferred and imposed upon the state board of taxes and assessment, except those relating to the review, hearing and determination of appeals concerning the assessment, collection, apportionment or equalization of taxes, and shall have such other and further powers and perform such other and further duties in connection with the assessment, collection, apportionment and equalization of taxes and the administration of the tax laws, as may from time to time be conferred or imposed upon it.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-2.1 - Property Taxpayer Bill of Rights.

54:1-2.1 Property Taxpayer Bill of Rights.
1. The Director of the Division of Taxation shall promulgate a Property Taxpayer Bill of Rights and each county board of taxation and each municipality in the State shall post it on their respective websites, if any.
The Property Taxpayer Bill of Rights shall set forth in simple and nontechnical terms that every property taxpayer has the right to understand their real property assessment and to appeal an assessment that a taxpayer believes is too high. The Property Taxpayer Bill of Rights shall specify that a property taxpayer has the following rights under State law:
The right to understand the real property assessment process and the requirements of the New Jersey Constitution concerning the assessment of real property;
The right to understand the calculation of the assessment on their real property;
The right to detailed information about how to appeal an assessment of real property; and
The right to view the real property assessment of any other parcel of real property in the municipality in which the taxpayer's property is located.
The director shall require that the Property Taxpayer Bill of Rights be posted on the webpage of each county board of taxation and each municipality in the State with an Internet webpage.
L.2017, c.128, s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-8 - Assistants; employment, duties and compensation

54:1-8. Assistants; employment, duties and compensation
The commissioner may appoint, subject to the provisions of Title 11, Civil Service, such clerical, technical and other assistants as may be necessary and prescribe their duties. He may fix the compensation of all appointees, subject to the appropriations made therefor, and subject to the provisions of Title 11, Civil Service, except where otherwise provided by statute.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected

54:1-11. Special deputy; powers continue until revoked; salary and status unaffected
When the state tax commissioner is unable to perform any one or more of his public duties, through sickness, absence from his office, pressure of other public business, temporary inability to act or any other cause, and, from among any of the employees of the department under his supervision, he designates a deputy or a number of deputies to perform any or all of said duties in his stead and files a certificate with the secretary of state naming any such person as a deputy, then to the extent set forth in any such certificate, and for the period if any therein stated, any person so designated as a deputy may perform the duties imposed by law on the state tax commissioner until a revocation or modification of such certificate is so filed. The designation of any such employee as a deputy shall not affect or increase the salary received by him in his regular employment nor his rating or status in the state civil service.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-13 - Annual report to legislature; recommendations

54:1-13. Annual report to legislature; recommendations
The commissioner shall annually report to the legislature, particularly specifying any means, practices or devices used for the evasion of proper taxation, and shall annually submit to the legislature such recommendations as he may find necessary to prevent the evasion of just and equal taxation. He shall, from time to time, report to the legislature any changes he considers should be made either in the laws governing the method of taxation or any change of the rate of tax upon property of any person or corporation, including railroad and canal companies, in order to produce equality of taxation.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-14 - Books, records and documents; custody

54:1-14. Books, records and documents; custody
All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An act to establish a state tax department and to define its powers and duties; and vesting therein all the powers and duties now devolved by law upon the state board of taxes and assessment except those relating to the review, hearing and determination of all appeals concerning the assessment, collection, apportionment or equalization of taxes," approved April twenty-eighth, one thousand nine hundred and thirty-one (L.1931, c. 336, s. 3, p. 823), shall remain in the state tax department in the charge and custody of the commissioner.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department

54:1-15. Municipal maps for tax purposes; preparation; authority of state department
L.1913, c. 175, p. 314 (1924 Suppl. s.s. 208-444d to 208-444i), entitled "An act providing for the preparation and use of maps for purposes of taxation in all taxing districts," approved April first, one thousand nine hundred and thirteen, saved from repeal, together with supplements thereto, approved on the following dates:
March 30, 1915. (L.1915, c. 122, p. 212; 1924 Suppl. s. 208-444j.)
April 6, 1915. (L.1915, c. 186, p. 349; 1924 Suppl. s. 208-444k.)
February 9, 1918. (L.1918, c. 18, p. 80; 1924 Suppl. s. 208-444 l .)
[This act provided for the making of assessment maps by every city, borough, village and town, the work to commence within six months and to be completed within two years after the passage of the act. If the work was not begun or completed within the required time the state board of equalization of taxes (superseded by the state tax department and, in matters of appeals, the state board of tax appeals) could cause the map to be prepared or completed at the expense of the dilatory municipality. In townships the act required outline maps to be prepared by the local authorities and in default thereof maps issued by the state geological survey were to be sent to the townships by the state board of equalization for completion by the local assessor. Section four provided for a public referendum in townships to determine whether or not the local authorities should cause a map to be prepared. A supplement (1918, c. 18, p. 80) exempted townships having less than 2,500 inhabitants.]
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-16 - Commissioner may issue subpoenas to witnesses

54:1-16. Commissioner may issue subpoenas to witnesses
When the commissioner is authorized by law to make an investigation or hold a hearing, he shall have full power by subpoena to compel the attendance of witnesses before him, or before any of the employees of the department by him delegated or deputized to sit for him, and to compel the production before him or before such employee, of any contracts, books, papers, accounts and documents deemed by him relevant or material to the conduct of the investigation or hearing, or upon request of any party to the hearing.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-17 - Oaths administered; order compelling person to submit to examination

54:1-17. Oaths administered; order compelling person to submit to examination
The Director of the Division of Taxation or any of the employees of the division delegated or deputized to sit for him shall have power to administer oaths to any person to ascertain any facts which will enable them properly to perform the duties of their office, and may reduce the statements of the person sworn to writing, and require him to swear and subscribe thereto, and may, ex parte, apply for and obtain from the Superior Court an order to compel any person to submit to examination in reference to such matters.
Amended by L.1953, c. 51, p. 890, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-18 - Investigation of irregularity or inequality of assessments

54:1-18. Investigation of irregularity or inequality of assessments
If it shall appear, by written complaint of a taxing district or county, that another taxing district or county which is by taxes contributing to a common cause with the complainant, is by inequality of valuation or otherwise avoiding or escaping its fair share of the common burden, the commissioner shall cause an investigation of the complaint to be made, and shall render all possible assistance for the purpose of arriving at a fair and equitable adjustment of values of all real and personal property, including such property of railroad and canal companies as contributes to the common cause.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-19 - Examination of assessors and other witnesses; view premises

54:1-19. Examination of assessors and other witnesses; view premises
In making the investigation upon such written complaint the Director of the Division of Taxation may examine any assessor under oath, as to his assessments, both as to the valuation as a whole and as to any particular piece of property or as to any property omitted from assessment, and inquire by the testimony of witnesses concerning the same. If he shall deem it proper, he may make a personal examination of any property in a taxing district or county, for the purpose of equalizing assessments between districts or between counties bearing a common burden of taxation.
Amended by L.1981, c. 393, s. 19, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-20 - Increase of assessments to equalize valuations

54:1-20. Increase of assessments to equalize valuations
If it shall appear that the value of any property contained in a taxing district or county, including railroad and canal property bearing the common burden, is relatively less than the value of other property contributing by taxation to a common burden, or that real or personal property which should be assessed therefor has been omitted from assessment, the commissioner may, after giving the notice required by sections 54:1-22 and 54:1-23 of this title, for the purpose of fixing or adjusting the proportion or quota of taxes to be levied as aforesaid, after a comparison of the values, or a like examination as to any omissions from the tax ratables, add thereto such sum or amount as shall seem equitable and to be warranted by the comparison and examination.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-21 - Decrease and equalization of assessments

54:1-21. Decrease and equalization of assessments
If upon such investigation it shall appear to the Director of the Division of Taxation that the assessment of any property lying in a taxing district or county, including such property of a railroad or canal company, and taxed for a common benefit, is greater than the taxable value thereof, he may, for that purpose, in order to equalize the valuations throughout the territory which contributes to the common burden, reduce the assessment to the amount of the taxable value of the property therein, and at the same time make such increases in the valuation as shall be warranted and as in this article provided. He may further, in any year in which the reduction or increase is made and the tax rate has already been fixed, in order to do justice, equitably equalize the assessment of any piece or pieces of property.
Amended by L.1960, c. 51, s. 14.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-22 - Notice to assessor and owner before change

54:1-22. Notice to assessor and owner before change
Before a change shall be made in valuation, the assessor of the taxing district in which the change is proposed and the owner of the property affected shall be notified in writing that the commissioner proposes to make the change, and he shall be directed to show cause before the commissioner, at a time and place to be designated in the notice, why the change should not be made.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-23 - Notice and publication; service

54:1-23. Notice and publication; service
The notice shall be sufficient if published in one of the newspapers circulating in the county, at least five days before the hearing, and mailed to the postoffice address of the assessor and owner or served on them personally, at least five days before the hearing.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-25 - Investigation of method of local assessors

54:1-25. Investigation of method of local assessors
The commissioner shall investigate the method adopted by local assessors in the assessment of real and personal property, furnish to them information to aid them in making assessments, examine all cases where evasion of proper taxation is alleged and ascertain wherein existing tax laws are defective or are improperly or negligently administered.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-26 - Authority of director to reassess property

54:1-26. Authority of director to reassess property
When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the purpose of securing uniform taxable valuation of property according to law for the purpose of taxation, or that the assessment of property according to law in a taxing district is not in substantial compliance with the law and that the interests of the public will be promoted by a reassessment of such property, he may, after due investigation, order or make a reassessment of any property undervalued or a reassessment of all the property in the taxing district.
Amended by L.1960, c. 51, s. 15.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute

54:1-27. Order for reassessment; failure of assessor to comply; appointment of substitute
The Director of the Division of Taxation may, if necessary, direct an assessor or other taxing officer to make a reassessment of any or all of the property, according to rules which he shall prescribe. If the assessor or other taxing officer fails to comply forthwith with the order so given, the director may appoint or designate some other person to make the new assessment under his direction. The assessment so made and affirmed by the director when certified by him to the taxing district shall be the assessment of such property for the year.
Amended by L.1981, c. 393, s. 20, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-28 - Notice of investigation; publication; mailing

54:1-28. Notice of investigation; publication; mailing
Notice of the investigation preceding such reassessment shall be given by the commissioner by publication in a newspaper circulating in the taxing district to be affected. The notice shall set forth the purpose of the investigation and specify the time when and the place in the taxing district where the taxpayers therein and the municipal officers thereof may be heard concerning the value of the taxable property of the district. The notice shall be published at least ten days before the time appointed for the hearing and shall, not less than ten days before the hearing, be mailed to the chief executive officer and the clerk of the taxing district.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses

54:1-29. Completion of reassessments; correction of duplicates; expenses
The reassessment shall be completed and the valuations made therein certified to the county board of taxation on or before March fifteenth following the date of the original assessment for that year. The valuations so certified shall take the place for all purposes of the tax duplicates required by law to be certified by the county board and delivered to the collectors of the taxing districts on or before April first in each year. The commissioner may make such rules and issue such orders as he may deem necessary fully to effectuate the reassessment. He may also assess and add to the tax list and duplicate any property omitted and may correct misnomers or other errors in assessment on notice to the parties concerned. For the investigation the commissioner may disburse as may be necessary in counties of the first class a sum not exceeding ten thousand dollars, in counties of the second, third and fifth classes a sum not exceeding five thousand dollars and in counties of the fourth and sixth classes a sum not exceeding three thousand dollars, which shall be paid by the state treasurer from a fund to be made available for that purpose, upon the commissioner filing in his office a certificate specifying in detail the items of the disbursement.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-30 - Investigation for securing true valuation every five years

54:1-30. Investigation for securing true valuation every five years
The Director of the Division of Taxation shall, once in every 5 years beginning with the calendar year 1933, investigate in each county assessments made against any property, including the property of railroad and canal companies, for the purpose of securing a uniform taxable valuation of all such property within each county for the purpose of taxation. The investigation shall be conducted in the manner provided in sections 54:1-26 to 54:1-29 of this Title. The director may, after due investigation, order or make a reassessment of any property undervalued, or a reassessment of all property in the county.
Amended by L.1960, c. 51, s. 16.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller

54:1-33. State equalization table prepared; copies to county boards and state comptroller
The commissioner shall annually, after receiving from the county boards of taxation the abstracts of ratables as last certified by such boards, inquire into and determine the general ratio or percentage of full value at which the real property within each county is assessed and listed for taxation, and shall prepare a state equalization table of county ratables, showing the assessed valuation of real and personal property in each county, the ratio or percentage, if any, by which the assessed valuation of real property of each county should be increased or decreased to correspond to true value, and the true valuation of real property as determined by him. A copy of the table shall be mailed to the county board of taxation and director of the board of freeholders of each county, and to the state comptroller, and posted at the state house, at least ten days before the hearing provided for in section 54:1-34 of this title.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-34 - Equalization of assessments between counties; annual hearing

54:1-34. Equalization of assessments between counties; annual hearing
The commissioner shall sit annually on the second Tuesday in July at his office in Trenton, for the purpose of equalizing the assessments between the several counties. At that time a hearing shall be given to the county boards of taxation and representatives of the boards of freeholders for the purpose of determining the accuracy of the ratios and true valuations of property as shown in the state equalization table, and the commissioner shall confirm or revise such table in accordance with the facts. The hearing may be adjourned from time to time, but the equalization shall be completed by August twenty-fifth. At the first hearing any county may object to the ratio or valuation of any other county, but no increase in any valuation as shown in the table shall be made without giving a hearing, after five days' notice to the board of freeholders of the county affected.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-35 - Preparation of abstract of total ratables

54:1-35. Preparation of abstract of total ratables
54:1-35. The Director of the Division of Taxation shall prepare an abstract of the total ratables of the State, as returned by the county boards of taxation and corrected or confirmed by him in accordance with the State equalization table, and transmit a certified copy thereof to the Tax Court, the county boards of taxation and the State Comptroller, who shall apportion the State school tax, State tax or State moneys, as provided by law, upon the ratables as shown in such abstract, which shall take the place for all such purposes of the annual abstracts heretofore filed by county boards of taxation in the office of the comptroller under the provisions of section 54:4-52 of this Title.
Amended 1938, c.279; 1999, c.208, s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-35a - Definitions

54:1-35a. Definitions
a. The "average ratio" of assessed to true value of real property for a taxing district for the purposes of this act shall mean that ratio promulgated by the Director of the Division of Taxation pursuant to P.L.1954, c. 86 (C. 54:1-35.1 et seq.), as of October 1 of the year preceding the tax year, as revised by the tax court.
b. The "common level range" for a taxing district is that range which is plus or minus 15% of the average ratio for that district.
L.1973, c. 123, s. 1, eff. May 9, 1973. Amended by L.1979, c. 51, s. 1, eff. March 21, 1979; L.1983, c. 36, s. 10, eff. Jan. 26, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-35b - Average ratio and common level range; determination; certified list

54:1-35b. Average ratio and common level range; determination; certified list
a. On or before April 1 in each year the Director of the Division of Taxation shall determine the average ratio and the common level range.
b. On or before such date, the director shall mail to the secretary of each county board of taxation and to the assessor, and the municipal clerk of each municipality, a certified list setting forth such average ratio and the common level range determined by him for each taxing district.
L.1973, c. 123, s. 5, eff. May 9, 1973. Amended by L.1979, c. 51, s. 2, eff. March 21, 1979; L.1981, c. 393, s. 21, eff. Jan. 6, 1982.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:1-35c - Average ratio; determination without usable real estate sales

54:1-35c. Average ratio; determination without usable real estate sales
Where it is not possible for purposes of this act, to determine the average ratio in any taxable district by reason of the fact that there are no usable real estate sales during the period referred to in section 1. a. of this act, the director may consider such other data and studies as may be available and he may make such further and different investigations of assessment practices as he may deem necessary or desirable for establishing the "average ratio" required by this act.
L.1973, c. 123, s. 6, eff. May 9, 1973.