reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 2 - ASSESSOR CONTINUING EDUCATION REQUIREMENTS AND BOARD COMPOSITION AND PROCEDURES › Section 18:17-2.8 - Procedure at hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Procedures at a
				hearing are as follows:
1. All testimony and
				documentation will be presented to the Director, or the person appointed by him or
				her. A verbatim record will be taken of the hearing by a certified court
				reporter;
2. The Director may transmit
				the hearing request to the New Jersey Office of Administrative Law as a contested
				case pursuant to the New Jersey Administrative Procedure Act,
				N.J.S.A.
				52:14B-1 et seq., and 52:14F-1 et seq. However, if
				the suspension or revocation case is heard by the Director or the person appointed
				by him or her, the hearing will not be bound by common law or statutory rules of
				evidence;
3. All testimony having
				reasonable probative value will be considered by the Director, but immaterial,
				irrelevant, or unduly cumulative testimony may be excluded at the discretion of the
				Director or the person appointed by him or her;
4. The assessor whose certification has been
				revoked or suspended and a representative of the Division of Taxation may present
				his or her case or defense by oral or documentary evidence to submit rebuttal
				evidence and to conduct such cross-examination as may be required for a full and
				true disclosure of the facts.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 2 - ASSESSOR CONTINUING EDUCATION REQUIREMENTS AND BOARD COMPOSITION AND PROCEDURES › Section 18:17-2.9 - Certificate necessary for appointment or reappointment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No person may be appointed or reappointed as a
				municipal tax assessor or deputy tax assessor in any municipality in this State,
				unless he or she holds a tax assessor certificate. However, if an assessor has
				served continuously in office from July 1, 1967, to the date of reappointment, such
				certificate will not be required.
(b) A
				municipal tax assessor shall be appointed and not elected. Tenure rights previously
				acquired by elected municipal tax assessors prior to July 1, 1979, are
				unaffected.
(c) All municipal, joint, or
				deputy tax assessors shall hold office by virtue of appointment and not election.
				All municipal tax assessors holding office shall continue in office until their
				respective terms of office shall expire and until their successors are appointed in
				the manner provided by law. The tenure rights of assessors acquired prior to July 1,
				1979, are protected.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 3 - CONTINUANCE IN OFFICE › Section 18:17-3.1 - Applicability of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of this subchapter apply to every person actually
				  in office as an assessor or performing the duties of an assessor whether in the
				  classified service under Title 11A, Civil Service, or in a municipality which has
				  not adopted Title 11A, Civil Service.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 3 - CONTINUANCE IN OFFICE › Section 18:17-3.2 - General conditions for tenure of office

Current through Register Vol. 56, No. 14, July 15, 2024
Any person has tenure and holds his or her position as municipal
				  tax assessor during good behavior and efficiency and compliance with requirements
				  for continuing education, and is not subject to removal, except for good cause shown
				  at a proper hearing before the Director, notwithstanding the fact that such person
				  was appointed for a fixed term of years, if he or she holds a tax assessor
				  certificate and serves four or more consecutive years as a municipal tax assessor
				  and is reappointed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 3 - CONTINUANCE IN OFFICE › Section 18:17-3.3 - Actually performing duties of office construed

Current through Register Vol. 56, No. 14, July 15, 2024
For purposes of the Act, a person is deemed "actually performing
				  the duties of an assessor" who actually exercises the primary responsibility for the
				  day-to-day conduct of the assessor's office and who normally and routinely performs
				  or supervises others in the performance of all of the duties described in
				  N.J.A.C.
				  18:17-4.1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 3 - CONTINUANCE IN OFFICE › Section 18:17-3.4 - Reappointment of assessor serving unlimited term

Current through Register Vol. 56, No. 14, July 15, 2024
In municipalities operating under forms of government where the
				  municipal tax assessor served at the pleasure of the appointing authority for an
				  unlimited term of office, receipt of a tax assessor certificate and continuance in
				  service as assessor after completion of four consecutive years of service is the
				  equivalent of reappointment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 3 - CONTINUANCE IN OFFICE › Section 18:17-3.5 - Reappointment of assessor serving unlimited term

Current through Register Vol. 56, No. 14, July 15, 2024
In municipalities operating under forms of government where the
				  municipal tax assessor served at the pleasure of the appointing authority for an
				  unlimited term of office, receipt of a tax assessor certificate and continuance in
				  service as assessor after completion of four consecutive years of service is deemed
				  the equivalent of reappointment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17 - ASSESSOR QUALIFICATION LAW › Subchapter 4 - ASSESSOR DUTIES › Section 18:17-4.1 - Administrative and enforcement duties and procedures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The duties of the
				assessor shall include, but are not limited to, the following:
1. Make appraisals of real property upon which
				assessed values are based;
2. Review and
				determine applications for property tax exemptions and property tax
				deductions;
3. Represent the assessing
				office to the public, the governing body, and other municipal officials;
4. Represent the assessing office and the taxing
				district to the respective county board of taxation and personally and directly
				report to and receive instruction from the county board of taxation;
5. Represent the assessing office and the taxing
				district at formal tax appeal hearings; and
6. Not later than five business days following a
				written request from the municipal search official for the same, the assessor shall,
				on a form prescribed by the Director, notify the said municipal tax search official
				of his or her intention to place, or the existence of, an added, omitted, rollback,
				or other assessment respecting subject property, setting forth the nature of the
				assessment and the exact lot and block designations of the property to be affected
				by such additional assessment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.1 - Definitions of words and terms

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings, unless the context clearly indicates otherwise.
"Act" shall mean
				  P.L.
				  2009, c. 118.
"Assistant deputy county assessor" means the holder of a
				  certified tax assessor certificate who is employed by the office of the county
				  assessor within the pilot county and assigned to perform duties and responsibilities
				  for the assessment of property for purposes of taxation under the supervision of the
				  deputy county assessor.
"County assessor" means the person appointed by the county
				  governing body to assess property within the county for the purposes of taxation and
				  exemption from taxation.
"County governing body" means the county board of chosen
				  freeholders of the pilot county.
"Department" means the Department of the Treasury.
"Deputy county assessor" means the holder of a certified tax
				  assessor certificate who is employed by the office of the county assessor within the
				  pilot county and assigned to perform duties and responsibilities for the assessment
				  of property for purposes of taxation under the supervision of the county
				  assessor.
"Director" means the Director of the Division of Taxation in the
				  Department of the Treasury.
"Division" means the Division of Taxation in the Department of
				  the Treasury.
"Pilot county" means the county of Gloucester, which shall
				  constitute a taxing district for assessment purposes in the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.2 - County assessor-appointment/term of office/tenure

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The county
				assessor's initial term of office commences on or after January 1, 2010, upon
				appointment by the county governing body. If appointment occurs after January 1 at
				any time during any month for purposes of this Act, the term shall commence on the
				first day of the month following the date of appointment.
(b) The initial appointment is for a five-year
				term from the first day of the month following the appointment. The county assessor
				shall be a full-time employee of the pilot county.
(c) The county assessor shall acquire tenure in
				office upon reappointment to a second five-year term and, thereafter, shall hold
				office during good behavior and efficiency and shall not be removed for political
				reasons or for any cause other than incapacity; misconduct; disobedience of rules or
				regulations established by the director or by the county governing body; for
				dishonest practices; for willful or intentional failure, neglect or refusal to
				comply with the Constitution and laws relating to the assessment and collection of
				taxes, schedules or standards adopted pursuant to
				P.L.
				2009, c. 118 or other good
				cause pursuant to
				54:1-35.2 9.
(d) The county governing body has the authority to
				determine if removal is warranted in accordance with the provisions of (c)
				above.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.3 - Deputy county assessor-appointment/term of office/tenure

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The deputy county
				assessor's initial term of office commences on or after January 1, 2010, upon
				appointment by the county governing body. If the appointment occurs after January
				1st at any time during any month for purposes of this Act, the term shall commence
				on the first day of the month following the date of the appointment.
(b) The initial appointment is for a three-year
				term from first day of the month following the appointment. The deputy county
				assessor shall be a full-time employee of the pilot county.
(c) Each person appointed as a deputy county
				assessor shall acquire tenure in office upon reappointment to a second three-year
				term. Thereafter, a deputy county assessor shall hold office during good behavior,
				efficiency, and shall not be removed for political reasons or for any cause other
				than incapacity; misconduct; disobedience of rules or regulations established by the
				director or by the county governing body; for dishonest practices; for willful or
				intentional failure, neglect or refusal to comply with the Constitution and laws
				relating to the assessment and collection of taxes, or schedules or standards
				adopted pursuant to
				P.L.
				2009, c. 118 or other good
				cause pursuant to
				54:1-35.2 9.
(d) The county governing body has the authority to
				determine if removal is warranted in accordance with the provisions of (c)
				above.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.4 - Assistant deputy county assessor-appointment/term of office/tenure

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Professional staff
				employees may be hired by the county governing body at the request of the county
				assessor pursuant to
				P.L.
				2009, c. 118, section 6e,
				some of which may be designated as assistant deputy county assessors.
(b) The initial term of office of an assistant
				deputy county assessor commences on or after January 1, 2010. If the appointment
				occurs after January 1 at any time during any month for purposes of this Act, the
				term shall commence on the first day of the month following the date of
				appointment.
(c) The initial appointment
				shall be for a one-time three-year term from first day of the month following the
				appointment. An assistant deputy county assessor may be a full-time employee of the
				pilot county.
(d) The assistant deputy
				assessor shall not acquire tenure in office, but continue to serve at the pleasure
				of the county governing body after the first three-year term of office. Employment
				practices for this title shall follow that of other unclassified county
				employees.
(e) Employment practices for
				assistant deputy county assessors shall follow that of other unclassified county
				employees and in accordance with such hours of employment, terms, conditions and
				compensation as shall be set by the county governing body.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.5 - Qualifications for county assessor

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The county assessor
				shall have at least five years of experience as a municipal tax assessor or deputy
				county assessor, or shall have held the position of county tax administrator prior
				to the appointment of the first county assessor pursuant to this section.
(b) After the initial term, any appointment made
				to this position shall require five years of experience as a municipal tax assessor
				or deputy county assessor or any combination thereof.
(c) The county assessor must possess a valid tax
				assessor certificate from the State of New Jersey upon appointment and during his or
				her term of office, in accordance with the requirements of
				54:1-35.2 5 and N.J.A.C.
				18:17.
(d) If the newly appointed county
				assessor has not done so previously, then, in the first 24 months of his or her
				appointment, the county assessor shall successfully complete a training program
				developed for tax administrators and offered by Director of the Center for
				Government Services (successor to the Bureau of Government Research) at Rutgers, The
				State University of New Jersey.
(e) The
				county tax assessor's continued certification as a tax assessor shall be governed by
				the requirements of
				54:1-35.2 5b et seq., and N.J.A.C.
				18:17.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.6 - Qualifications for deputy county assessor

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The deputy county
				assessor must have at least four years of experience as a municipal tax assessor or
				must have been serving as a deputy municipal assessor as of August 18, 2009, the
				date the Act was enacted.
(b) After the
				initial term, any appointment made to this position requires four years of
				experience as a municipal tax assessor or assistant deputy county assessor or any
				combination thereof.
(c) The deputy
				county tax assessor must possess a valid tax assessor certificate from the State of
				New Jersey upon appointment and during his or her term of office in accordance with
				the requirements of
				54:1-35.2 5 and N.J.A.C.
				18:17.
(d) The deputy county tax
				assessor's continued certification as a tax assessor shall be governed by the
				requirements of
				54:1-35.2 5b et seq., and N.J.A.C.
				18:17.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.7 - Assistant deputy county assessor qualifications

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An assistant deputy
				county assessor must have been a municipal tax or municipal deputy assessor who was
				in office as of August 18, 2009, the date the Act was enacted or obtained a tax
				assessor certificate immediately prior to the appointment of the first county
				assessor.
(b) After the initial term,
				any appointment made to this position requires three years of experience as a
				municipal tax assessor or deputy tax assessor or any combination thereof.
(c) An assistant deputy county assessor must
				possess a valid tax assessor certificate upon appointment and during his or her term
				of office in accordance with the requirements of
				54:1-35.2 5 and N.J.A.C.
				18:17.
(d) The assistant deputy county
				tax assessor's continued certification as a tax assessor shall be governed by the
				requirements of
				54:1-35.2 5b et seq., and N.J.A.C.
				18:17.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 1 - DEFINITIONS, OFFICES AND QUALIFICATIONS › Section 18:17A-1.8 - Any other additional job titles

Current through Register Vol. 56, No. 14, July 15, 2024
Any other additional job titles shall be governed by the rules of
				  the governing body of the pilot county.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 2 - DUTIES OF COUNTY GOVERNING BODY AND COUNTY ASSESSOR › Section 18:17A-2.1 - County governing body; duties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The county governing
				body shall:
1. Appoint the county assessor, deputy
				county assessor, assistant deputy county assessors and all other additional staff as
				needed;
2. Provide office space,
				equipment and other resources for the assessment function separate and apart from
				the county board of taxation functions;
3. Provide staff to the county board of taxation
				to perform their appellate duties. The duties and responsibilities of the county
				board of taxation staff must be separate and apart in all aspects from the county
				assessment offices;
4. Establish hours
				of employment, terms and conditions and fix the compensation for all county
				employees covered under the Act in addition to whatever requirements may be set
				forth in this chapter;
5. Submit any
				rules or regulations established by the county governing body regarding the county
				assessment pilot program to the Director, Division of Taxation, for approval. Upon
				submission to the Division of Taxation, the proposed rules or regulations shall be
				made available to the public on the Division's website and the county's website by
				the county governing body.
i. Upon submission of
				rules or regulations under this paragraph, the Division's Assistant Director for
				Property Administration and his or her staff will review the submission for
				uniformity, statutory and regulatory consistency and report his or her findings and
				recommendations to the Director.
ii.
				Upon receipt of the findings and recommendations under (a)5i above, the Director
				will approve or disapprove of the proposed rules or regulations, in whole or in
				part, and so advise the county governing body of his or her determination. This
				determination will be based on whether the rules and regulations are consistent with
				existing statutory and regulatory law and maintain uniformity in treatment of county
				and municipal assessors.
iii. If any of
				the proposed rules or regulations are disapproved, the Director shall advise the
				governing body of the reasons for the disapproval.
iv. All of the Division's review and notification
				of the county governing body as set forth in (a)5i, ii and iii above, shall be made
				within 60 days of receipt of the proposed rules or regulations from the county
				governing body; and
6. Have
				the authority to remove county, deputy county and assistant deputy county assessors,
				as well as supporting staff, in accordance with the terms of employment established
				by the county governing body and such other terms as set forth in the Act and this
				chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 4 - COUNTY REVALUATION/STARTUP COSTS › Section 18:17A-4.1 - County revaluation/startup costs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On or before
				December 31, 2012, every municipality within the pilot county will have completed a
				real property revaluation based on standards set forth in
				18:12A-1.1 4 and implemented by January
				10, 2013, when the tax assessment list must be filed with the county board of
				taxation, pursuant to
				54:4-35.
1. When the county assessor determines the need to
				order a taxing district to revalue its real property, he or she shall submit the
				proposed order to the Director, Division of Taxation, for his or her approval
				outlining the reasons that warrant such action. The Director shall base his or her
				approval on the standards set forth in
				18:12A-1.1 4, except that, for purposes
				of this subsection, the term "county assessor" shall be substituted wherever the
				term "county board of taxation" appears in
				18:12A-1.1 4. Upon approval of such
				order, the county assessor shall take appropriate action to implement
				same.
2. When the county assessor
				proposes to implement a district-wide reassessment, he or she shall submit an
				application to perform the reassessment with the county board of taxation and
				Director of the Division of Taxation.
3.
				The county assessor shall promulgate a phase-in plan or any other document that
				outlines the orderly completion and implementation of the municipal revaluations to
				the Director, Division of Taxation.
4.
				The county assessor may waive the revaluation requirement for a particular
				municipality upon his or her finding that the municipality implemented a revaluation
				by August 18, 2011 (24 months after the effective date of
				P.L.
				2009, c. 118 ).
5. The cost of the revaluation shall be paid by
				the pilot county. The costs of a previous revaluation for a municipality that has
				been granted a waiver under (a)4 above shall be reimbursed by the pilot
				county.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 5 - COUNTY TAX ADMINISTRATOR POSITION ABOLISHED › Section 18:17A-5.1 - Abolishment of county tax administrator position

Current through Register Vol. 56, No. 14, July 15, 2024
The position of county tax administrator as defined in
				  54:3-1 et seq., will be abolished after
				  December 31, 2012, in the pilot county.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 6 - MUNICIPAL ASSESSOR POSITION ABOLISHED › Section 18:17A-6.1 - Abolishment of municipal assessor position

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The county assessor,
				in consultation with every municipal governing body and municipal tax assessor in
				the pilot county, shall promulgate a three-year schedule for the abolishment of the
				office of municipal tax assessor for every municipality within the pilot county.
				This schedule should annually be submitted to Director, Division of Taxation on or
				before November 30th.
(b) After being
				abolished pursuant to (a) above, with respect to those municipalities in the pilot
				county, any reference in law to the duties and responsibilities of the office of
				municipal tax assessor pertaining to the assessment and reassessment of property
				shall be construed in the context of the statutory scheme of
				54:1-86 et seq., to mean the deputy
				county assessor under the supervision of the county assessor.
(c) Pursuant to
				P.L.
				2009, c. 118,
				section
				12, any reference in law to the office of
				municipal tax assessor, which conflicts in whole or in part with
				P.L.
				2009, c. 118, sections 1
				through 15, particularly with regard to the appointment, employment and removal of
				municipal tax assessors, shall be construed to have been repealed in whole or in
				conflicting part, with respect to municipalities located within the pilot county, by
				the provisions of
				P.L.
				2009, c. 118, sections 1
				through 15.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 7 - PROPERTY ASSESSMENT FUNCTION; TRANSFER › Section 18:17A-7.1 - Transfer of property assessment function

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Once the county tax
				assessor promulgates the phase-in schedule, the county administrator for the pilot
				county, in consultation with the county governing body and the county assessor,
				shall effectuate the transfer of the property assessment function in all of the
				municipalities within the pilot county to the county assessor.
(b) All current or pending assessment and
				abatement programs and agreements under the Long Term Tax Exemption Law, P.L. 1991,
				c. 431 (40A:20-1 et seq.), and the Five-Year
				Exemption and Abatement Law, P.L. 1991, c. 441 (40A:21-1 et seq.), shall continue to
				be approved by the municipality. Any approved ordinances should be forwarded to the
				county assessor within 30 days.
(c) If a
				county assessor seeks to settle a property tax appeal, filed pursuant to
				54:3-21, the county assessor shall
				inform the municipality in which the property that is the subject of the appeal is
				located prior to entering into any final settlement agreement, pursuant to
				18:17A-8.1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 8 - TAX APPEALS; PROCEDURES › Section 18:17A-8.1 - Procedures for tax appeals in pilot county

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Property tax appeal
				procedures, fees and deadlines shall be in accordance with
				54:3-1 et seq.
(b) The county assessor can file an appeal with
				the county board of taxation as an agent of the county.
(c) If a county assessor seeks to settle a
				property tax appeal filed pursuant to
				54:3-21, the county assessor shall
				inform in writing on a form prescribed by the Director, the municipality in which
				the property that is the subject of the appeal is located, prior to entering into
				any final settlement agreement, that the county assessor intends to settle the
				appeal.
(d) Where a county assessor and
				municipal governing body do not agree on a settlement stipulation, either party may
				appeal to the county board of taxation or Tax Court, as the case may be, and request
				such relief as that party may be entitled to under county board of taxation or Tax
				Court rules and statutory authority, respectively.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 9 - SEGMENTAL ASSESSMENTS › Section 18:17A-9.1 - Segmental assessments

Current through Register Vol. 56, No. 14, July 15, 2024
Segmental assessment refers to more than one municipality being
				  assessed simultaneously in a segment of the county. Valuations of real property will
				  continue to be done under existing appraisal practices, as all other property is
				  valued in accordance with Title 54 of the Revised Statutes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.1 - General powers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director is authorized and empowered to
				carry into effect and execute the provisions of the Act, and may make and enforce
				such rules and regulations as may be deemed necessary for the administration and
				enforcement of the same.
(b) The
				Director is authorized to conduct joint audits, subject to specific agreements with
				any agency of the United States of America, with another state, or through national
				or regional tax associations, of the obligations of any supplier, distributor,
				retail dealer, terminal operator, transporter arising out of the Motor Fuel Tax Act.
				Notwithstanding the provisions of
				N.J.S.A.
				54:50-8 to the contrary, such agreements may
				provide for the exchange of the records and files of the Director respecting the
				administration of the Motor Fuel Tax Act or of any other state tax law.
(c) The Director is authorized to arrange for the
				institution of programs of cooperation with other departments, divisions, and
				agencies of the State of New Jersey, such as but not limited to Weights and
				Measures, and the Motor Vehicle Commission, where a program may be necessary to
				ensure effective and efficient administration and enforcement of the Motor Fuel Tax
				Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.2 - Bonds and penalties

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall determine the amount of every bond required to
				  be filed with him, to secure the payment of taxes, penalties and interest imposed by
				  and payable under the provisions of the Act, in accordance with provisions thereof
				  relating to the filing of bonds and the amounts of the same.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.3 - Issuance of licenses

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, upon application, issues all licenses including, but
				  not limited to, licenses that are required to be obtained pursuant to these rules,
				  and may refuse to issue or renew the license of any person who is in violation of
				  N.J.S.A.
				  54:39-101 et seq., and 56:6-1 et seq., or upon
				  sufficient cause being shown.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.4 - Request for hearing upon refusal to grant license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who makes
				application for a license or the renewal thereof may:
1. Within five days after refusal by the Director
				make a written request for a hearing; and
2. Shall then appear for a hearing conducted
				pursuant to the terms of the Administrative Procedure Act,
				52:14B-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.5 - Revocation and cancellation of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The license held by
				any supplier, distributor, terminal operator, transporter, or retail dealer may be
				suspended or revoked by the Director for a violation of any of the provisions of
				these rules, or on other reasonable grounds, after five days notice of and hearing
				on such proposed revocation or suspension conducted pursuant to the Administrative
				Procedure Act, N.J.S.A. 52:14B-1 et seq.
(b) Upon receipt of a written request from the
				holder of any license, the Director has the power to cancel such license effective
				as soon thereafter as it has been determined that all tax, fines, penalties, and
				interest properly owing to the State have been paid.
(c) If the Director finds that any person to whom
				a license has been issued is no longer engaged in the business for which the license
				was issued, the Director has the power to cancel such license by giving such person
				reasonable notice of such intent to cancel by mail to his or her last known
				address.
(d) Whenever a license is
				cancelled, the license certificate issued must be surrendered to the
				Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.6 - Hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may personally or by delegate
				conduct informal or formal hearings, administer oaths, and examine any person
				engaged in the business of dealing in fuels as a supplier, distributor, retail
				dealer, terminal operator, transporter, or otherwise, and the directors, officers,
				agents, and employees of such person, and all other witnesses, relative to the motor
				fuel business of such person, in respect to any matter incident to the
				administration of the Act.
(b) Where
				required by law, hearings shall be held pursuant to the terms of the Administrative
				Procedure Act, 52:14B-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.7 - Subpoenas for witnesses; records

Current through Register Vol. 56, No. 14, July 15, 2024
The Director may by subpoena compel the attendance of witnesses
				  and the production of any books, records, papers, accounts of any person who sells,
				  uses or distributes motor fuel, either directly or indirectly, or of any person, at
				  a hearing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.8 - Disobedience of subpoena

Current through Register Vol. 56, No. 14, July 15, 2024
If any person subpoenaed to attend any hearing fails to appear, to
				  be examined or to answer any question, or to produce any books or papers when
				  ordered to do so by the Director or his or her assistants designated by him to
				  conduct such hearing, the Director or such assistant or other official properly
				  designated by law to do so may apply to the Superior Court for an order to compel
				  him to do so.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 2 - LICENSING › Section 18:18-2.10 - Nature of hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An informal hearing before the Division of
				Taxation is in the nature of a conference, with or without representation on behalf
				of a taxpayer or other party in interest.
(b) At a formal hearing:
1. All evidence is taken before a court reporter
				and the parties are not bound by common law or statutory rules of
				evidence;
2. All testimony having
				reasonable probative value is admitted, but immaterial, irrelevant, or unduly
				cumulative testimony may be excluded;
3.
				Every party has the right to present his or her case or defense by oral or
				documentary evidence, to submit rebuttal evidence, and to conduct such
				cross-examination as may be required for a full, true disclosure of the
				facts;
4. After all parties have been
				given the opportunity of presenting all the evidence in support of the issues, the
				Division of Taxation shall take the matter under advisement and reach a
				determination on the record and facts disclosed;
5. Upon reaching a determination, the Division of
				Taxation shall notify a taxpayer or other party of interest or his or her
				representative by mail of the determination made.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.1 - Supplier's license; application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every supplier
				before continuing in or commencing to transact the business of a supplier, must
				obtain a license from the Director, permitting him or her to engage in said business
				within this State.
(b) Such application
				shall be accompanied by payment of a license fee of $ 450.00 for a three-year period
				or part thereof and the filing of a bond in such form as the Director shall
				require.
(c) Any application for such
				license is to be made in the form and manner as the Director shall
				prescribe.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.2 - Refusal in certain cases

Current through Register Vol. 56, No. 14, July 15, 2024
In the event that any application for a license is filed by any
				  person whose license has at any time been revoked, or if it is determined that such
				  application is filed by some person as a subterfuge for the real person in interest
				  whose license has been revoked, the Director, after a hearing held pursuant to
				  N.J.A.C.
				  18:18-2.6(b)  may refuse such
				  person a license.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.3 - Distributor's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every distributor must obtain a license from
				the Director permitting him or her to engage in said business within this State,
				before continuing in or commencing to transact the business of a
				distributor.
(b) Such application shall
				be accompanied by payment of a license fee of $ 450.00 for a three-year period or
				part thereof and the filing of a bond in such form as the Director shall
				require.
(c) An application for a
				license shall be made in the form and manner as the Director shall
				prescribe.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.4 - Qualifications for license

Current through Register Vol. 56, No. 14, July 15, 2024
Any person applying for a Supplier's, Distributor's, Terminal
				  Operator's or Retail Dealer's license must meet the qualifications for such license.
				  See N.J.A.C.
				  18:18-2.3 concerning issuance of
				  licenses.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.5 - Bond requirements

Current through Register Vol. 56, No. 14, July 15, 2024
Before granting a license authorizing any person to engage in
				  business as a supplier, distributor, or as a terminal operator, the Director shall
				  require such person to file a bond, duly executed by such person as principal, and
				  by a corporation, approved by the Director and authorized to engage in business as a
				  surety by the Commissioner of Insurance of this State, as surety; payable to the
				  State of New Jersey, conditioned upon the faithful performance of all the
				  requirements of these rules and expressly providing for the payment of all taxes,
				  penalties, and other obligations of such person arising out of the
				  Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.6 - Amount of bond required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The total amount of the bond or bonds required
				to be filed is fixed by the Director and may be increased or reduced at any time
				subject to the limitations provided.
(b)
				In fixing the total amount of the bond or bonds required to be filed by any
				supplier, distributor, or terminal operator, the Director may require a bond or
				bonds equivalent to an amount no greater than three times the tax on the greatest
				amount of motor fuel handled during a monthly period of the previous 12-month period
				in such manner as he or she may deem proper. The Director shall take into account
				the applicant's prior record as a New Jersey taxpayer and all other information as
				may be available to him or her which would establish the applicant's financial
				responsibility.
1. Where the application is made
				by any person who has never engaged in business in this State as a supplier,
				distributor, or terminal operator, prior to the filing of such application, the
				Director, after investigation, shall fix the total amount of such bond or bonds from
				such information as he or she may obtain after such investigation;
2. The total amount of any bond or bonds required
				to be filed by any supplier can never be less than $ 25,000 or more than $
				2,000,000. The total amount of the bond or bonds required for a qualified
				distributor can never be less than $ 25,000 nor more than $ 1,000,000. The total
				amount of the bond or bonds required to be filed by any nonqualified distributor
				shall never be more than $ 2,000,000. The total amount of any bond or bonds required
				to be filed by any terminal operator can never be less than $ 25,000 nor more than $
				2,000,000.
3. The recovery on any bond
				or execution of any new bond does not invalidate any bond, and the revocation of any
				license is not deemed to affect the validity of any bond.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.7 - Bond duration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every bond filed with and approved by the
				Director shall, without the necessity of periodic renewal, remain in force and
				effect until such time as the Supplier License, Distributor's License, or Terminal
				Operator's License of which it is a part, is revoked for cause or otherwise
				cancelled or has expired.
1. No action on a bond
				shall start after two years from the date of revocation or cancellation of the
				license of which it is a part.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.8 - Deposit in lieu of bond

Current through Register Vol. 56, No. 14, July 15, 2024
In lieu of any bond or bonds required under
				  N.J.A.C.
				  18:18-3.5 through 3.7, a supplier, distributor, or
				  terminal operator may deposit with the State Treasurer, under such terms and
				  conditions as the Director may prescribe, a like amount of lawful money of the
				  United States, or bonds, or other obligations of the United States, or the State of
				  New Jersey, of an actual market value not less than the amount fixed by the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.9 - License issued when bond approved

Current through Register Vol. 56, No. 14, July 15, 2024
Upon the acceptance and approval of the application and bond, the
				  Director shall issue a license permitting the conduct of business as a supplier,
				  distributor, or terminal operator in this State, subject to cancellation as provided
				  by law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.10 - License not assignable

Current through Register Vol. 56, No. 14, July 15, 2024
Any license so issued by the Director is not assignable, and is
				  valid only for the supplier, distributor, or terminal operator in whose name the
				  license is issued.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.11 - Violations for acting as a supplier, distributor, or terminal operator without a license

Current through Register Vol. 56, No. 14, July 15, 2024
Any person conducting business in this State as a supplier,
				  distributor, terminal operator, or retail dealer without first obtaining a license
				  from the Director, is deemed guilty of a crime of the fourth degree and subject to
				  the penalties provided by law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.12 - Records

Current through Register Vol. 56, No. 14, July 15, 2024
Every supplier, distributor, terminal operator, and retail dealer
				  is required to keep a record for a four-year period of all fuel sold or used,
				  including the name of the purchaser, the number of gallons used or sold, and the
				  date of the sale or use.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.13 - Statements with consignment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every supplier,
				distributor, and terminal operator must also deliver with every consignment of such
				fuel to a purchaser within this State, a written statement containing the date and
				number of gallons delivered, the kind and grade of fuel involved, and the names of
				the purchaser and seller, showing a separate charge for the tax on every gallon.
1. Such a statement is not required where sales of
				fuel are made at a service station and such fuel are delivered directly into the
				tank of a vehicle from which such fuel are directly supplied for the propulsion of
				such vehicle.
2. Such records and
				written statements are to be preserved by the supplier, distributor, terminal
				operator, and purchaser respectively for a period of four years and are to be
				offered for inspection upon the verbal or written demand of the Director or any of
				his or her duly authorized assistants.