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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:4-68

Property taxes, assessments, prepayment in certain cases

Official textlis.njleg.state.nj.us

54:4-68. The officer charged with the collection of taxes or assessments shall receive the tax or assessment due or to become due for any current year at any time during the year as provided in this section and section 54:4-69 of this title. The payments may be made on the basis of taxes and assessments levied for the preceding year and may be paid in full, or in installments in amounts of not less than one dollar or multiples thereof. The collecting officer shall issue a receipt therefor and credit the amount paid to the account of any tax or assessment so levied or to be levied.

amended 2018, c.8, s.1.

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In this chapter (40 sections)
  1. 54:4-64 · Delivery of tax bills
  2. 54:4-64.1. · Flood insurance; notice of eligibility and effect of…
  3. 54:4-64a. · Complete tax bill, computation of first and second…
  4. 54:4-65 · Form and content of property tax bills
  5. 54:4-65.1 · Additional information printed on tax bill
  6. 54:4-66 · When calendar year taxes payable, delinquent
  7. 54:4-66.1 · Fiscal year taxes payable, delinquent; definitions; formula
  8. 54:4-66.10 · Construction of act
  9. 54:4-66.11 · Immunity from certain liability
  10. 54:4-66.12 · Rules, regulations
  11. 54:4-66.2 · Estimated, reconciled tax bills for municipalities,…
  12. 54:4-66.3. · Estimated, reconciled tax bills for municipality operating…
  13. 54:4-66.4. · Estimated reconciled tax bills for municipality operating…
  14. 54:4-66.5. · Regulations, forms, procedures
  15. 54:4-66.6 · Definitions relative to local government unit charitable…
  16. 54:4-66.7 · Establishment of certain charitable, spillover funds by…
  17. 54:4-66.8 · Permitted donations; use of funds
  18. 54:4-66.9 · Credit applied to property taxes
  19. 54:4-67 · Discount for prepayment; interest for delinquencies;…
  20. 54:4-67.1. · Accounts of unpaid properties deemed delinquent
  21. 54:4-68 · Property taxes, assessments, prepayment in certain cases
  22. 54:4-68.1 · Definitions relative to prepayment; issuance of receipt,…
  23. 54:4-69. · Discount; excess refunded; deficiency collected
  24. 54:4-69.1. · Payment of taxes by mortgagee
  25. 54:4-69.2. · Credit, against taxes due or to become due, for refund on…
  26. 54:4-70. · Acceptance of orders issued by school board as tax payments
  27. 54:4-71. · Payments entered in duplicate; cash book; mechanical…
  28. 54:4-72. · Collector's office; when open
  29. 54:4-73. · Collector's monthly report; payments to municipal treasurer
  30. 54:4-74 · Payment of State and county taxes by municipality
  31. 54:4-75 · Payment by municipality of school moneys to board secretary…
  32. 54:4-76 · Payment of taxes due by municipality, county; borrowing…
  33. 54:4-77. · State taxes; payment by county
  34. 54:4-78. · Enforcement of payment of personal taxes
  35. 54:4-79. · Arrest and imprisonment for nonpayment of personal taxes
  36. 54:4-80. · Warrant for distress or imprisonment; deputies; liability of…
  37. 54:4-81. · Certificate of commitment; certificate of release
  38. 54:4-82. · Hearing on debtor's ability to pay
  39. 54:4-83. · Limit to imprisonment for dog tax
  40. 54:4-84. · Advertisement and sale of personal property for taxes
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