New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:1-88
Definitions relative to property tax assessment reform
3. As used in this act:
"County governing body" means the county board of chosen freeholders of the pilot county.
"County assessor" means the person appointed by the county governing body pursuant to section 4 of P.L.2009, c.118 (C.54:1-89) to assess property within the county for the purposes of taxation and exemption from taxation.
"Department" means the Department of the Treasury.
"Director" means the Director of the Division of Property Assessment in the Department of the Treasury.
"Deputy county assessor" means the holder of a certified property assessor certificate who is employed by the office of the county assessor within the pilot county and assigned to perform duties and responsibilities for the assessment of property for purposes of taxation under the supervision of the county assessor.
"Division" means the Division of Taxation in the Department of the Treasury.
"Pilot county" means the County of Gloucester.
L.2009, c.118, s.3.
Source: view the official text
In this chapter (40 sections)
- 54:1-68. · Short title
- 54:1-69. · Legislative findings
- 54:1-70. · Definitions
- 54:1-71. · Pinelands municipal property tax stabilization board;…
- 54:1-72. · Pinelands municipal property tax stabilization fund; state…
- 54:1-73. · Report by assessor
- 54:1-74. · Valuation base
- 54:1-75. · Entitlement amount
- 54:1-76. · Payment of entitlement
- 54:1-77. · Revision of land use ordinance
- 54:1-78. · Priorities for disbursements
- 54:1-79. · Certified entitlement amount; anticipation of sums in budget
- 54:1-80. · Reports; review; budget changes
- 54:1-81. · Sums received not considered an exception or exemption
- 54:1-82. · Pinelands municipal property tax stabilization commission;…
- 54:1-83. · Anticipation of amount of entitlement in budget; rules and…
- 54:1-84 · "Pinelands Property Tax Assistance Fund"; administration,…
- 54:1-85 · Distribution of funds; definitions
- 54:1-86 · Short title
- 54:1-87 · Findings, declarations relative to property tax assessment…
- 54:1-88 · Definitions relative to property tax assessment reform
- 54:1-89 · Appointment of county assessor
- 54:1-90 · Real property revaluation by municipality
- 54:1-91 · Appointment of deputy, assistant deputy county assessors
- 54:1-92 · Duties of county assessor
- 54:1-93 · Determination of taxable status of property
- 54:1-94 · Review, revision or correction
- 54:1-95 · Annual tax list, property values available for public…
- 54:1-96 · Hiring preference
- 54:1-97 · Schedule for abolishment of office of municipal tax assessor
- 54:1-98 · Preference for appointment as deputy county assessor; tenure
- 54:1-99 · Transfer of property assessment function
- 54:1-100 · Rules, regulations
- 54:1-101 · Short title
- 54:1-102 · Findings, declarations relative to the "Real Property…
- 54:1-103 · Definitions relative to the "Real Property Assessment…
- 54:1-104 · Real property assessment demonstration program
- 54:1-105 · Adoption of alternative real property assessment calendar
- 54:1-106 · Rules, regulations
- 54A:1-1. · Short title