N.J.S.A. § 54:1-26.
Authority of director to reassess property
When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the purpose of securing uniform taxable valuation of property according to law for the purpose of taxation, or that the assessment of property according to law in a taxing district is not in substantial compliance with the law and that the interests of the public will be promoted by a reassessment of such property, he may, after due investigation, order or make a reassessment of any property undervalued or a reassessment of all the property in the taxing district.
Amended by L.1960, c. 51, s. 15.
Source: view the official text
In this chapter (40 sections)
- 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
- 54:1-35.31 · Reappointment or re-election; term; removal; dismissal