N.J.S.A. § 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.
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In this chapter (40 sections)
- 54:1-1. · State tax department continued; "department" defined
- 54:1-2. · Department; powers and duties
- 54:1-2.1 · Property Taxpayer Bill of Rights
- 54:1-6. · Commissioner to replace former board; exception
- 54:1-7. · Official seal; form
- 54:1-8. · Assistants; employment, duties and compensation
- 54:1-11. · Special deputy; powers continue until revoked; salary and…
- 54:1-12. · Commissioner may reorganize department; abolish positions
- 54:1-13. · Annual report to legislature; recommendations
- 54:1-14. · Books, records and documents; custody
- 54:1-15. · Municipal maps for tax purposes; preparation; authority of…
- 54:1-16. · Commissioner may issue subpoenas to witnesses
- 54:1-17. · Oaths administered; order compelling person to submit to…
- 54:1-18. · Investigation of irregularity or inequality of assessments
- 54:1-19. · Examination of assessors and other witnesses; view premises
- 54:1-20. · Increase of assessments to equalize valuations
- 54:1-21. · Decrease and equalization of assessments
- 54:1-22. · Notice to assessor and owner before change
- 54:1-23. · Notice and publication; service
- 54:1-24. · Taxes to conform to corrected valuation
- 54:1-25. · Investigation of method of local assessors
- 54:1-26. · Authority of director to reassess property
- 54:1-27. · Order for reassessment; failure of assessor to comply;…
- 54:1-28. · Notice of investigation; publication; mailing
- 54:1-29. · Completion of reassessments; correction of duplicates;…
- 54:1-30. · Investigation for securing true valuation every five years
- 54:1-33. · State equalization table prepared; copies to county boards…
- 54:1-34. · Equalization of assessments between counties; annual hearing
- 54:1-35. · Preparation of abstract of total ratables
- 54:1-35.1. · Table of equalized valuations; promulgation; place to be…
- 54:1-35.2. · Form and contents of table
- 54:1-35.25. · Examinations; applications; qualifications; fee
- 54:1-35.25a. · Dispensation with 4-year college requirement; duration
- 54:1-35.25b · Continuing education, training requirements for certified…
- 54:1-35.26. · Tax assessor certificate; fee
- 54:1-35.27. · Preservation of applications, test papers, etc.; records;…
- 54:1-35.28. · Certificate issued without examination; fee
- 54:1-35.29 · Revocation, suspension of tax assessor certificate
- 54:1-35.3. · True value; determination of ratio of aggregate assessed…
- 54:1-35.30. · Certificate necessary for appointment or reappointment