New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:4-23c
Rules, regulations
Official textlis.njleg.state.nj.uslast amended
12. The State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and regulations to effectuate the provisions of P.L.2017, c.306 (C.54:4-23b et al.).
L.2017, c.306, s.12.
Source: view the official text
In this chapter (40 sections)
- 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…
- 54:4-23.3 · Agricultural use of land
- 54:4-23.3a. · Application; review for compliance
- 54:4-23.3b. · Disqualification
- 54:4-23.3c · Land use for taxation purposes
- 54:4-23.3d · Development of guidelines for certain agricultural,…
- 54:4-23.3e · Land used not considered in agricultural, horticultural use
- 54:4-23.4 · Land deemed in horticultural use
- 54:4-23.5 · Land deemed actively devoted to agricultural,…
- 54:4-23.6. · Qualifications for valuation, assessment, taxation
- 54:4-23.7 · Considerations of assessor in valuing land
- 54:4-23.7a · Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
- 54:4-23.7b · Provision of plan with application
- 54:4-23.8. · Determination of amount of rollback taxes
- 54:4-23.9. · Procedure for assessment, collection, payment, etc., of…
- 54:4-23a. · Single family dwelling; date of addition to assessment…
- 54:4-23b · Inspections of real property for purposes of reassessment
- 54:4-23c · Rules, regulations
- 54:4-24. · Assessor's list; form and content
- 54:4-25. · Tract lying between two districts; how assessed
- 54:4-26. · Assessor to follow forms and methods prescribed by director
- 54:4-27. · Exempt property listed separately
- 54:4-28. · Assessments by block system and house number
- 54:4-29. · Purchaser of realty may present deed to assessor for…
- 54:4-30. · Duty of county recording officer where deed not certified
- 54:4-31 · Abstract of deed provided electronically, mailed to assessor
- 54:4-32. · Fee; refusal of deed for lack of address
- 54:4-33. · Taxation of mortgaged property
- 54:4-34. · Statement by owner; written request; refusal to render;…
- 54:4-34.3. · Allowance of additional veterans' exemptions or deductions…
- 54:4-35 · Period for assessing; assessor's duplicate; preliminary,…
- 54:4-35.1 · Material depreciation of structure; determination of value
- 54:4-36. · Assessor's affidavit; form and content
- 54:4-36.1. · Statement of estimated total amount of approved tax…
- 54:4-37. · Penalty for failure to file duplicate; removal of assessor
- 54:4-38 · Public inspection notice; advertisement; appeals
- 54:4-38.1 · Notice of current assessment, preceding year's taxes,…