N.J.S.A. § 54:4-6.12.
Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
11. Any landlord who fails to provide property tax rebates to tenants in accordance with the provisions of this act, or who knowingly and willfully fails to provide or post any notice, certification, information or statement required by this act shall be liable for a penalty of not more than $100.00 for each offense. Such penalty shall be collected and enforced by summary proceedings pursuant to "the penalty enforcement law" (N.J.S.2A:58-1 et seq.). The Superior Court and the municipal court of the municipality in which the qualified real rental property is located shall have jurisdiction over such proceedings. Process shall be in the nature of a summons or warrant, and shall be issued upon the complaint of the local enforcement agency or any tenant of the qualified real rental property. Any money received as a result of such proceedings shall be paid over to the governing body of the municipality in which the qualified real rental property is located.
L.1976,c.63,s.11; amended 1991, c.91, s.503; 1998, c.15, s.6.
Source: view the official text
In this chapter (40 sections)
- 54:4-3.6d. · Lease of tax exempt property
- 54:4-3.6e. · Leased school district property
- 54:4-3.6f · Exemption from property taxation, special assessments for…
- 54:4-3.6g · Payment of net rents, revenues to city, independent audits
- 54:4-3.6h · Powers, rights, privileges exercised by city
- 54:4-3.6i · Terms defined
- 54:4-3.6j · Exemption from taxation for certain properties used as…
- 54:4-3.7. · Charitable institution tax exemption
- 54:4-3.70. · Administrative rules
- 54:4-3.71. · Severability
- 54:4-3.79. · Standards and guidelines; rules and regulations
- 54:4-3.9. · Exemption of burial grounds and vaults
- 54:4-4. · Certain municipal land extending into another county
- 54:4-4.4. · Initial, further statements
- 54:4-5a. · Remission of county taxes
- 54:4-5b. · County institution; defined
- 54:4-6. · County tax rebate
- 54:4-6.1. · Credit to municipality where federal agency or corporation…
- 54:4-6.10. · Regulations
- 54:4-6.11. · Double damages
- 54:4-6.12. · Failure to provide rebate, notice, certification,…
- 54:4-6.13. · Severability
- 54:4-6.2. · Short title
- 54:4-6.3 · Definitions relative to tenants property tax rebates
- 54:4-6.4. · Property tax rebate to tenants by owner of qualified real…
- 54:4-6.5. · Computation of amount of property tax reduction
- 54:4-6.6. · Computation of property tax rebate
- 54:4-6.7. · Payment of property tax rebate, credit
- 54:4-6.8. · Statement of amount paid and certification of compliance;…
- 54:4-7. · Deductions for slaughter of condemned cattle
- 54:4-8. · Deductions made by tax collector; resolution
- 54:4-8.10 · Definitions
- 54:4-8.11 · Veterans' tax deduction
- 54:4-8.12 · Application for tax deduction
- 54:4-8.13. · Filing of application with assessor
- 54:4-8.15 · Facts essential to support claim for deduction
- 54:4-8.16. · Continuance of deductions
- 54:4-8.17 · Apportionment of veteran's deduction; additional to other…
- 54:4-8.18 · Continuance to deduction right; change in status
- 54:4-8.19. · Rules and regulations; forms