Partnertax.ai Start free trial

N.J.S.A. § 54:4-2.46.

Time of determining true value; assessment date

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

The true value of tangible personal property used in business subject to taxation shall be determined as of January 1, 1967 which shall be the assessment date with respect to taxes payable in the year 1968, and as of January 1 annually thereafter, which date shall be the date as of which the assessment is made with respect to the taxes payable in the succeeding calendar year.

L.1966, c. 138, s. 4.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:4-2.2g. · Annual appropriation; inclusion in budget
  2. 54:4-2.2h. · Anticipation by municipalities in preparation of annual…
  3. 54:4-2.2i. · Payment; dates
  4. 54:4-2.2j. · Appropriation lower than amount necessary for full…
  5. 54:4-2.2k. · Rules and regulations; access to facts and information
  6. 54:4-2.3. · Exempt property leased to person whose property is not…
  7. 54:4-2.31. · Personal property classifications; rules and regulations
  8. 54:4-2.32. · Partial invalidity
  9. 54:4-2.33. · Repeals
  10. 54:4-2.34. · Applicability of act
  11. 54:4-2.35. · Intention of legislature
  12. 54:4-2.37. · Time of performance
  13. 54:4-2.38. · Time of performance
  14. 54:4-2.39. · Return of tangible personal property used in business
  15. 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
  16. 54:4-2.40. · Failure to file return; penalty
  17. 54:4-2.41. · Use of returns; destruction
  18. 54:4-2.42. · Confidential nature of returns
  19. 54:4-2.43. · Co-operation and assistance of assessors and public…
  20. 54:4-2.44. · Standard of value; assessment
  21. 54:4-2.46. · Time of determining true value; assessment date
  22. 54:4-2.47. · Taxable value of tangible personal property; computation
  23. 54:4-2.48. · Return of taxable personal property; filing; review, audit…
  24. 54:4-2.49. · Failure to file return; penalty
  25. 54:4-2.49a. · No first year payment
  26. 54:4-2.5. · Added Assessment Lists
  27. 54:4-2.50. · Rules and regulations
  28. 54:4-2.51. · Partial invalidity
  29. 54:4-2.53. · Application of act
  30. 54:4-2.6. · Collection of taxes on leasehold estate
  31. 54:4-2.7. · Appeal
  32. 54:4-2.8. · Lien upon leasehold estate
  33. 54:4-2.9. · Proportionate cancellation on termination of leasehold…
  34. 54:4-3.10 · Property of firefighters' association, exemption from…
  35. 54:4-3.11. · Exemption of franchises; railroad and canal property
  36. 54:4-3.113. · Definitions
  37. 54:4-3.113a · Definitions relative to certain renewable energy systems
  38. 54:4-3.113b · Property certified as renewable energy system exempt from…
  39. 54:4-3.113c · Requirements for certification by local enforcing agency
  40. 54:4-3.113d · Certification by local enforcing agency
Full table of contents →