New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.2 - Composition of county board of taxation; educational requirements; organization and meetings; annual report by board president

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each board shall
				be known as the county board of taxation, and be composed of five members, except as
				hereinafter provided, to be appointed by the Governor by and with the advice and
				consent of the Senate. Each member shall be a resident and citizen of the county in
				and for which he or she is appointed. Members shall be chosen because of their
				special qualifications, knowledge, and experience in matters concerning the
				valuation and taxation of property, particularly of real property. At no time shall
				more than three of the members belong to the same political party. In counties
				having a population of more than 510,000, there shall be seven members of whom no
				more than four shall belong to the same political party. "Population" means the
				State population according to the most recent Federal decennial census. Each member
				shall, within 24 months of appointment, furnish proof of receipt of certificates
				indicating satisfactory completion of training courses designated in
				N.J.S.A.
				54:1-35.28, or proof of possession of a tax
				assessor's certificate issued pursuant to
				N.J.S.A.
				54:1-35.26, as supplemented.
(b) If any board member, so required, does not
				furnish such proof within said 24-month period, the county tax administrator shall
				immediately notify the president of the board and the Director of the Division of
				Taxation who shall upon receipt of such notification declare the position to be
				vacant and shall notify the Governor of the existence of such vacancy. The Governor
				shall thereupon appoint with the advice and consent of the Senate, a different
				citizen and resident of the relevant county to fill such position for the unexpired
				term.
(c) On or before June 1 of each
				year, the county tax administrator shall furnish the Director of the Division of
				Taxation with a certified report listing the members of the board in office at that
				time indicating whether the required courses have been satisfactorily completed by
				them and, if not, those courses that are still required to be taken. The report
				shall also indicate the appointment date and expiration date of the term of each
				member and any other information that the Director may request.
(d) The board shall meet from time to time and may
				adjourn any meeting to another time or place in the county.
(e) The board shall organize on the first business
				day in May of each year and elect from its members a president who shall hold office
				for one year, or until a successor is duly elected.
(f) A majority of the members of the board shall
				constitute a quorum for transaction of business, and an adjustment agreed to by such
				majority shall be taken to be the action of the board as provided by
				54:3-25.
(g) Annually, on or before August 15, the
				president of the board shall report to the Director of the Division of Taxation in
				such form as prescribed by the Director, information and statistics as may be
				appropriate to demonstrate for the immediately preceding three-month period during
				which tax appeals were heard by the board. The report shall contain the number of
				appeals filed with the board, the disposition of the appeals disposed of during that
				period; the character of appeals filed with regard to the classification of
				properties appealed; the total amount of assessments involved in those appeals, the
				number of appeals filed in each filing fee category in that period; the total amount
				of reductions and increases of assessed valuation granted by the board during that
				period; and, any other information deemed necessary by the Director.