N.J.S.A. § 54:4-1.11.
Procedures for administration of tax
The assessment, collection, apportionment, and payment of the real property tax imposed by section 1, the attachment of the lien for such taxes, the right of appeal, the entitlement to a proportionate cancellation of the assessment, and the authority granted to municipalities to anticipate taxes to be collected shall be governed by the procedures provided for the administration of leasehold estates owned by tax-exempt entities under sections 2 through 8 of P.L. 1949, c. 177 (C. 54:4-2.4 through C. 54:4-2.10).
L.1984, c. 176, s. 2, eff. Nov. 2, 1984.
Source: view the official text
In this chapter (40 sections)
- 54:4-1 · Property subject to taxation
- 54:4-1.1. · Pending litigation unaffected; effect on existing…
- 54:4-1.10. · Tax exempt real property; activity conducted for profit;…
- 54:4-1.11. · Procedures for administration of tax
- 54:4-1.12. · Storage tank deemed real property
- 54:4-1.13. · Short title
- 54:4-1.14. · Findings, declarations
- 54:4-1.15. · Definitions
- 54:4-1.16. · Schedule for reducing assessment
- 54:4-1.17 · Construction of 1997 utility tax act
- 54:4-1.18 · Definitions relative to taxation of recreational vehicles
- 54:4-1.19 · Exemption from taxation as real property for certain…
- 54:4-1.2. · Short title
- 54:4-1.20 · Outdoor advertising sign, structure deemed real property
- 54:4-1.3. · Legislative findings and determinations
- 54:4-1.4. · Definitions
- 54:4-1.5. · Manufactured homes subject to taxation as real property
- 54:4-1.6. · Municipal service fee; ordinance; imposition on…
- 54:4-1.7. · Sales tax; imposition on manufacturer's invoice price of…
- 54:4-1.8. · Trailers; inapplicability of act
- 54:4-1.9. · Transfer inheritance and estate tax; application to…
- 54:4-2. · Taxation of property of corporations
- 54:4-2.10. · Anticipation of taxes to be collected from leasehold…
- 54:4-2.11. · Leasehold estates existing October 1, 1949
- 54:4-2.12 · Application of act, exemptions
- 54:4-2.13. · Effective date
- 54:4-2.25. · Standard of value for assessment of real property; taxable…
- 54:4-2.26. · Percentage level of taxable value; limits
- 54:4-2.27. · Time for establishment of percentage level of taxable…
- 54:4-2.2a. · State property defined
- 54:4-2.2b. · State property; assessment and subjection to in lieu tax…
- 54:4-2.2c. · Statements of taxable value
- 54:4-2.2d. · Review and revision of list and assessment by director;…
- 54:4-2.2e. · State's liability for in lieu tax payments; computation;…
- 54:4-2.2e1. · Adjustments to in lieu of tax payment
- 54:4-2.2f. · Certification of amount of liability
- 54:4-2.2g. · Annual appropriation; inclusion in budget
- 54:4-2.2h. · Anticipation by municipalities in preparation of annual…
- 54:4-2.2i. · Payment; dates
- 54:4-2.2j. · Appropriation lower than amount necessary for full…