N.J.S.A. § 54:4-2.31.
Personal property classifications; rules and regulations
The director shall make, promulgate and enforce uniform rules and regulations for ascertaining whether property is real or personal and for identifying and determining the several personal property classifications.
L.1960, c. 51, s. 9.
Source: view the official text
In this chapter (40 sections)
- 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…
- 54:4-2.2k. · Rules and regulations; access to facts and information
- 54:4-2.3. · Exempt property leased to person whose property is not…
- 54:4-2.31. · Personal property classifications; rules and regulations
- 54:4-2.32. · Partial invalidity
- 54:4-2.33. · Repeals
- 54:4-2.34. · Applicability of act
- 54:4-2.35. · Intention of legislature
- 54:4-2.37. · Time of performance
- 54:4-2.38. · Time of performance
- 54:4-2.39. · Return of tangible personal property used in business
- 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
- 54:4-2.40. · Failure to file return; penalty
- 54:4-2.41. · Use of returns; destruction
- 54:4-2.42. · Confidential nature of returns
- 54:4-2.43. · Co-operation and assistance of assessors and public…
- 54:4-2.44. · Standard of value; assessment
- 54:4-2.46. · Time of determining true value; assessment date
- 54:4-2.47. · Taxable value of tangible personal property; computation
- 54:4-2.48. · Return of taxable personal property; filing; review, audit…
- 54:4-2.49. · Failure to file return; penalty
- 54:4-2.49a. · No first year payment
- 54:4-2.5. · Added Assessment Lists