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N.J.S.A. § 54:4-47.

Revision and equalization; functions of county board

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

The county board may adjourn from time to time in the discharge of its duties, and may, after investigation, revise, correct and equalize the assessed value of all property in the respective taxing districts, increase or decrease the assessed value of any property not valued at its taxable value, assess property omitted from any assessment, as provided by law, at its taxable value, and in general do everything necessary for the taxation of all property in the county at its taxable value.

Amended by L.1947, c. 413, p. 1287, s. 15; L.1960, c. 51, s. 32.

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In this chapter (40 sections)
  1. 54:4-32. · Fee; refusal of deed for lack of address
  2. 54:4-33. · Taxation of mortgaged property
  3. 54:4-34. · Statement by owner; written request; refusal to render;…
  4. 54:4-34.3. · Allowance of additional veterans' exemptions or deductions…
  5. 54:4-35 · Period for assessing; assessor's duplicate; preliminary,…
  6. 54:4-35.1 · Material depreciation of structure; determination of value
  7. 54:4-36. · Assessor's affidavit; form and content
  8. 54:4-36.1. · Statement of estimated total amount of approved tax…
  9. 54:4-37. · Penalty for failure to file duplicate; removal of assessor
  10. 54:4-38 · Public inspection notice; advertisement; appeals
  11. 54:4-38.1 · Notice of current assessment, preceding year's taxes,…
  12. 54:4-39. · Amount appropriated for schools; notification by state…
  13. 54:4-40. · Amount required by general tax for state purposes;…
  14. 54:4-41. · County requirements certified by clerk of freeholders;…
  15. 54:4-42. · Tax requirements certified to county tax board
  16. 54:4-43. · Judgment executions added to tax requirements; duty of…
  17. 54:4-44. · Inclusion in next levy in certain cases
  18. 54:4-45 · Certified statement of amount of moneys appropriated for…
  19. 54:4-46. · Tax lists and duplicates revised by county board
  20. 54:4-46.1. · Adding amount of approved tax deductions to net amount to…
  21. 54:4-47. · Revision and equalization; functions of county board
  22. 54:4-48. · Changes entered; amount of total tax fixed
  23. 54:4-49 · Apportionment valuation; amount to be apportioned among…
  24. 54:4-49.1. · Apportionment valuation; property with local property…
  25. 54:4-50. · Reductions in assessments after rate fixed; additional…
  26. 54:4-51. · Excess payment; crediting and application
  27. 54:4-52 · Table of aggregates for county; prepared by county board
  28. 54:4-52.1. · Effective date
  29. 54:4-53. · Clerical errors; adjustment in following year
  30. 54:4-54. · Correction of errors; assessment against or payment on wrong…
  31. 54:4-55. · Corrected duplicates returned to taxing districts; lists…
  32. 54:4-55.1. · Custody of duplicate tax lists by collectors--Failure to…
  33. 54:4-56. · Taxes on property sold; apportionment; lien unaffected
  34. 54:4-57. · Taxes on federal property; payment by municipality deferred…
  35. 54:4-58. · Tax, assessment or water rate not set aside for…
  36. 54:4-59. · Court to amend and fix amount due
  37. 54:4-60. · Lien; court may make proper levy
  38. 54:4-61. · When assessment not to be set aside
  39. 54:4-62. · Amendment of assessment; grounds; computation
  40. 54:4-63.1. · "Completed" defined
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