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N.J.S.A. § 54:1-16.

Commissioner may issue subpoenas to witnesses

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.us
Summarize

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.

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In this chapter (40 sections)
  1. 54:1-1. · State tax department continued; "department" defined
  2. 54:1-2. · Department; powers and duties
  3. 54:1-2.1 · Property Taxpayer Bill of Rights
  4. 54:1-6. · Commissioner to replace former board; exception
  5. 54:1-7. · Official seal; form
  6. 54:1-8. · Assistants; employment, duties and compensation
  7. 54:1-11. · Special deputy; powers continue until revoked; salary and…
  8. 54:1-12. · Commissioner may reorganize department; abolish positions
  9. 54:1-13. · Annual report to legislature; recommendations
  10. 54:1-14. · Books, records and documents; custody
  11. 54:1-15. · Municipal maps for tax purposes; preparation; authority of…
  12. 54:1-16. · Commissioner may issue subpoenas to witnesses
  13. 54:1-17. · Oaths administered; order compelling person to submit to…
  14. 54:1-18. · Investigation of irregularity or inequality of assessments
  15. 54:1-19. · Examination of assessors and other witnesses; view premises
  16. 54:1-20. · Increase of assessments to equalize valuations
  17. 54:1-21. · Decrease and equalization of assessments
  18. 54:1-22. · Notice to assessor and owner before change
  19. 54:1-23. · Notice and publication; service
  20. 54:1-24. · Taxes to conform to corrected valuation
  21. 54:1-25. · Investigation of method of local assessors
  22. 54:1-26. · Authority of director to reassess property
  23. 54:1-27. · Order for reassessment; failure of assessor to comply;…
  24. 54:1-28. · Notice of investigation; publication; mailing
  25. 54:1-29. · Completion of reassessments; correction of duplicates;…
  26. 54:1-30. · Investigation for securing true valuation every five years
  27. 54:1-33. · State equalization table prepared; copies to county boards…
  28. 54:1-34. · Equalization of assessments between counties; annual hearing
  29. 54:1-35. · Preparation of abstract of total ratables
  30. 54:1-35.1. · Table of equalized valuations; promulgation; place to be…
  31. 54:1-35.2. · Form and contents of table
  32. 54:1-35.25. · Examinations; applications; qualifications; fee
  33. 54:1-35.25a. · Dispensation with 4-year college requirement; duration
  34. 54:1-35.25b · Continuing education, training requirements for certified…
  35. 54:1-35.26. · Tax assessor certificate; fee
  36. 54:1-35.27. · Preservation of applications, test papers, etc.; records;…
  37. 54:1-35.28. · Certificate issued without examination; fee
  38. 54:1-35.29 · Revocation, suspension of tax assessor certificate
  39. 54:1-35.3. · True value; determination of ratio of aggregate assessed…
  40. 54:1-35.30. · Certificate necessary for appointment or reappointment
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