N.J.S.A. § 54:4-16.
Assessor empowered to examine under oath
54:4-16. The assessor shall have power to examine under oath any person or officer of a corporation with regard to the taxable property of himself, the corporation or others, or the truth of the matters contained in a claim for exemption of any person or corporation, and may compel the attendance of such persons and other witnesses and the production of books and papers by his order therefor, designating the time and place for such attendance and production. The order shall be served on the person, witness or corporation at least two days before the time named, either personally or by leaving it at the residence of the person or witness or at the office of the corporation. In case of failure to comply with the order, the assessor may apply ex parte to the Superior Court to compel the person or witness so to do.
Amended 1945,c.163,s.5; 1953,c.51,s.19; 1991,c.91,s.504.
Source: view the official text
In this chapter (40 sections)
- 54:4-8.75l · Annual appropriations
- 54:4-8.75m · Nonlapsing account, property tax benefits, principal…
- 54:4-8.75n · Restrictions, impact, interference
- 54:4-8.75o · "Stay NJ Task Force" established, membership, report to…
- 54:4-8.75p · Review, Legislature, Governor, Stay NJ Task Force,…
- 54:4-8.75p1 · Information collection, property tax credit implementation
- 54:4-8.75p2 · Authorization of administrative action, Stay NJ program,…
- 54:4-8.76 · Short title
- 54:4-8.77 · Findings, declarations relative to regionalization of…
- 54:4-8.78 · Definitions relative to regionalization of certain local…
- 54:4-8.79 · Application for State aid to reduce property taxes; REAP…
- 54:4-8.80 · Regional Efficiency Aid Program
- 54:4-8.81 · Rules for REAP aid to tenants
- 54:4-8.82 · Limitation on amount of deductions
- 54:4-9.1. · Tangible personal property not used in business other than…
- 54:4-9.2. · Tangible household property and personal effects;…
- 54:4-9.3. · Limitations; increase in taxable value; determination and…
- 54:4-10. · Guardians and representatives; assessments in name of;…
- 54:4-12. · Assessor; duties; ascertain persons and property taxable
- 54:4-13. · Refusal of person to be sworn or answer; penalty
- 54:4-16. · Assessor empowered to examine under oath
- 54:4-17. · Oath; form and content
- 54:4-20. · Exemption of personal property of life insurance companies…
- 54:4-23 · Assessment of real property; conditions for reassessment
- 54:4-23.1. · Short title
- 54:4-23.10. · Determination of true value of land for purposes of state…
- 54:4-23.13. · Determination of eligibility of land for valuation,…
- 54:4-23.14 · Application form; contents; violations, penalties
- 54:4-23.14a · Internet-based application portal, application for…
- 54:4-23.15. · Continuance of valuation, assessment and taxation under…
- 54:4-23.15a. · Mailing of form to claim continuance of valuation,…
- 54:4-23.16. · Separation or split off of part of land
- 54:4-23.18. · Location of contiguous land in more than one taxing…
- 54:4-23.19. · Tax list and duplicate; factual details
- 54:4-23.2. · Value of land actively devoted to agricultural or…
- 54:4-23.20 · State Farmland Evaluation Committee
- 54:4-23.21. · Rules and regulations; forms
- 54:4-23.22. · Partial invalidity
- 54:4-23.23. · Applicability to tax year 1965 and subsequent tax years
- 54:4-23.24. · Residential property rezoned into commercial or…