Partnertax.ai Start free trial

N.J.S.A. § 54:1-18.

Investigation of irregularity or inequality of assessments

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

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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
Full table of contents →