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N.J.S.A. § 54:4-6.

County tax rebate

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

The county board of taxation shall by rule prescribe how the remission or rebate provided for in section 54:4-5 of this title shall be paid or credited to the collector of the taxing district by the county treasurer and how his proportionate part shall be returned or credited to each taxpayer. Where a remission or rebate provided for in section 54:4-5 of this title is for more than one year, the county board of taxation shall phase in and distribute the remission or rebate in the annual amounts and over the same number of years for which the remission or rebate is awarded. A municipality to which a remission or rebate is to be paid shall not receive any remission or rebate in any year during the phase in period greater than the amount to which it was entitled in the corresponding year of its eligibility for the remission or rebate.

Amended by L. 1985, c. 229, s. 1, eff. July 11, 1985.

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In this chapter (40 sections)
  1. 54:4-3.69. · Use of property for other than conservation or recreation…
  2. 54:4-3.6a. · Exemption of property of nonprofit association used for…
  3. 54:4-3.6b. · Continuation on transfer from one to another nonprofit…
  4. 54:4-3.6c. · Charitable or religious associations or corporations;…
  5. 54:4-3.6d. · Lease of tax exempt property
  6. 54:4-3.6e. · Leased school district property
  7. 54:4-3.6f · Exemption from property taxation, special assessments for…
  8. 54:4-3.6g · Payment of net rents, revenues to city, independent audits
  9. 54:4-3.6h · Powers, rights, privileges exercised by city
  10. 54:4-3.6i · Terms defined
  11. 54:4-3.6j · Exemption from taxation for certain properties used as…
  12. 54:4-3.7. · Charitable institution tax exemption
  13. 54:4-3.70. · Administrative rules
  14. 54:4-3.71. · Severability
  15. 54:4-3.79. · Standards and guidelines; rules and regulations
  16. 54:4-3.9. · Exemption of burial grounds and vaults
  17. 54:4-4. · Certain municipal land extending into another county
  18. 54:4-4.4. · Initial, further statements
  19. 54:4-5a. · Remission of county taxes
  20. 54:4-5b. · County institution; defined
  21. 54:4-6. · County tax rebate
  22. 54:4-6.1. · Credit to municipality where federal agency or corporation…
  23. 54:4-6.10. · Regulations
  24. 54:4-6.11. · Double damages
  25. 54:4-6.12. · Failure to provide rebate, notice, certification,…
  26. 54:4-6.13. · Severability
  27. 54:4-6.2. · Short title
  28. 54:4-6.3 · Definitions relative to tenants property tax rebates
  29. 54:4-6.4. · Property tax rebate to tenants by owner of qualified real…
  30. 54:4-6.5. · Computation of amount of property tax reduction
  31. 54:4-6.6. · Computation of property tax rebate
  32. 54:4-6.7. · Payment of property tax rebate, credit
  33. 54:4-6.8. · Statement of amount paid and certification of compliance;…
  34. 54:4-7. · Deductions for slaughter of condemned cattle
  35. 54:4-8. · Deductions made by tax collector; resolution
  36. 54:4-8.10 · Definitions
  37. 54:4-8.11 · Veterans' tax deduction
  38. 54:4-8.12 · Application for tax deduction
  39. 54:4-8.13. · Filing of application with assessor
  40. 54:4-8.15 · Facts essential to support claim for deduction
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