N.J.S.A. § 54:4-48.
Changes entered; amount of total tax fixed
The county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and, upon ascertaining the total amount of tax to be raised, fix and adjust the amount of State school, State and county tax to be levied in each taxing district in the county in proportion to the respective values hereof, and the amount to be levied in each taxing district for local purposes as certified to it. The county board of taxation shall also apportion the amount to be levied in each taxing district for purposes of consolidated and regional school districts and school districts comprising two or more taxing districts. It shall cause each assessor to enter in appropriate columns upon the tax lists and duplicates for his respective taxing district the net corrected value assessed to each person for both real and personal property, and to enter the addition of the items of each column at the foot thereof, on every page, the rates per dollar, which shall be such as according to the valuation on the duplicate will be sufficient to produce the sum required, and to extend on the duplicates,
# (a)
The amount of tax computed on each assessment at that rate, and
# (b)
The amount of tax to be paid on each such assessment which shall be computed by deducting from the amount of tax computed under subsection (a) of this section any deduction from the tax allowed according to law.
Notwithstanding the provisions of any law to the contrary, any real property for which State aid payments shall be made to a municipality pursuant to section 21 of P.L.1966, c. 139 (C. 54:29A-24.3), shall be included in the total ratables of the taxing district wherein such real property is located but shall not be included for the purpose of determining the net valuation upon which the tax rate of the municipality is computed.
Amended by L.1956, c. 93, p. 188, s. 1; L.1963, c. 173, s. 5; L.1978, c. 16, s. 2.
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In this chapter (40 sections)
- 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,…
- 54:4-39. · Amount appropriated for schools; notification by state…
- 54:4-40. · Amount required by general tax for state purposes;…
- 54:4-41. · County requirements certified by clerk of freeholders;…
- 54:4-42. · Tax requirements certified to county tax board
- 54:4-43. · Judgment executions added to tax requirements; duty of…
- 54:4-44. · Inclusion in next levy in certain cases
- 54:4-45 · Certified statement of amount of moneys appropriated for…
- 54:4-46. · Tax lists and duplicates revised by county board
- 54:4-46.1. · Adding amount of approved tax deductions to net amount to…
- 54:4-47. · Revision and equalization; functions of county board
- 54:4-48. · Changes entered; amount of total tax fixed
- 54:4-49 · Apportionment valuation; amount to be apportioned among…
- 54:4-49.1. · Apportionment valuation; property with local property…
- 54:4-50. · Reductions in assessments after rate fixed; additional…
- 54:4-51. · Excess payment; crediting and application
- 54:4-52 · Table of aggregates for county; prepared by county board
- 54:4-52.1. · Effective date
- 54:4-53. · Clerical errors; adjustment in following year
- 54:4-54. · Correction of errors; assessment against or payment on wrong…
- 54:4-55. · Corrected duplicates returned to taxing districts; lists…
- 54:4-55.1. · Custody of duplicate tax lists by collectors--Failure to…
- 54:4-56. · Taxes on property sold; apportionment; lien unaffected
- 54:4-57. · Taxes on federal property; payment by municipality deferred…
- 54:4-58. · Tax, assessment or water rate not set aside for…
- 54:4-59. · Court to amend and fix amount due
- 54:4-60. · Lien; court may make proper levy
- 54:4-61. · When assessment not to be set aside
- 54:4-62. · Amendment of assessment; grounds; computation
- 54:4-63.1. · "Completed" defined
- 54:4-63.10. · Payments by municipality to county