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Section 54:4

• 54:4-1 - Property subject to taxation
• 54:4-1.1 - Pending litigation unaffected;  effect on existing assessment, lien, or obligation to pay taxes;  omitted property
• 54:4-1.2 - Short title
• 54:4-1.3 - Legislative findings and determinations
• 54:4-1.4 - Definitions
• 54:4-1.5 - Manufactured homes subject to taxation as real property
• 54:4-1.6 - Municipal service fee;  ordinance;  imposition on manufactured homes in mobile home park;  determination of amount; collection by owner of mobile home park;  transmittal;  interest on delin
• 54:4-1.7 - Sales tax;  imposition on manufacturer's invoice price of manufactured home on first sale
• 54:4-1.8 - Trailers;  inapplicability of act
• 54:4-1.9 - Transfer inheritance and estate tax;  application to manufactured  homes
• 54:4-1.10 - Tax exempt real property;  activity conducted for profit; tax liability of private party
• 54:4-1.11 - Procedures for administration of tax
• 54:4-1.12 - Storage tank deemed real property 
• 54:4-1.13 - Short title 
• 54:4-1.14 - Findings, declarations 
• 54:4-1.15 - Definitions 
• 54:4-1.16 - Schedule for reducing assessment 
• 54:4-1.17 - Construction of 1997 utility tax act
• 54:4-1.18 - Definitions relative to taxation of recreational vehicles
• 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles
• 54:4-1.20 - Outdoor advertising sign, structure deemed real property
• 54:4-2 - Taxation of property of corporations
• 54:4-2.2a - State property defined
• 54:4-2.2b - State property;  assessment and subjection to in lieu tax payment
• 54:4-2.2c - Statements of taxable value
• 54:4-2.2d - Review and revision of list and assessment by director; notice;   finality of determination by director
• 54:4-2.2e - State's liability for in lieu tax payments;  computation; limitations
• 54:4-2.2e1 - Adjustments to in lieu of tax payment 
• 54:4-2.2f - Certification of amount of liability
• 54:4-2.2g - Annual appropriation;  inclusion in budget
• 54:4-2.2h - Anticipation by municipalities in preparation of annual budget
• 54:4-2.2i - Payment; dates 
• 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
• 54:4-2.2k - Rules and regulations;  access to facts and information
• 54:4-2.3 - Exempt property leased to person whose property is not exempt
• 54:4-2.4 - Leasehold less than calendar year;  proportionate assessment
• 54:4-2.5 - Added Assessment Lists
• 54:4-2.6 - Collection of taxes on leasehold estate
• 54:4-2.7 - Appeal
• 54:4-2.8 - Lien upon leasehold estate
• 54:4-2.9 - Proportionate cancellation on termination of leasehold estate
• 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
• 54:4-2.11 - Leasehold estates existing October 1, 1949
• 54:4-2.12 - Application of act
• 54:4-2.13 - Effective date
• 54:4-2.25 - Standard of value for assessment of real property;  taxable value
• 54:4-2.26 - Percentage level of taxable value;  limits
• 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application;  alteration;  failure to establish
• 54:4-2.31 - Personal property classifications;  rules and regulations
• 54:4-2.32 - Partial invalidity
• 54:4-2.33 - Repeals
• 54:4-2.34 - Applicability of act
• 54:4-2.35 - Intention of legislature
• 54:4-2.37 - Time of performance
• 54:4-2.38 - Time of performance
• 54:4-2.39 - Return of tangible personal property used in business
• 54:4-2.40 - Failure to file return;  penalty
• 54:4-2.41 - Use of returns;  destruction
• 54:4-2.42 - Confidential nature of returns
• 54:4-2.43 - Co-operation and assistance of assessors and public officials
• 54:4-2.44 - Standard of value;  assessment
• 54:4-2.46 - Time of determining true value;  assessment date
• 54:4-2.47 - Taxable value of tangible personal property;  computation
• 54:4-2.48 - Return of taxable personal property;  filing;  review, audit and  determination
• 54:4-2.49 - Failure to file return;  penalty
• 54:4-2.49a - No first year payment
• 54:4-2.50 - Rules and regulations
• 54:4-2.51 - Partial invalidity
• 54:4-2.53 - Application of act
• 54:4-3.3 - Exemption of public property;  Morris Canal and Banking Company property
• 54:4-3.3a - Real property acquired by state, state agency or state authority;  exemption during period following acquisition
• 54:4-3.3b - Date of commencement of exemption
• 54:4-3.3c - Acquisition defined
• 54:4-3.3d - Liability of state for taxes after acquisition
• 54:4-3.3e - Jurisdiction over dispute
• 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law;  priority of conflicting laws
• 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission
• 54:4-3.6 - Tax exempt property
• 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
• 54:4-3.6b - Continuation on transfer from one to another nonprofit organization
• 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim;  refund;  ordinance of municipality
• 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 certain sports and entertainment projects
• 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
• 54:4-3.7 - Charitable institution tax exemption
• 54:4-3.9 - Exemption of burial grounds and vaults
• 54:4-3.10 - Property of firefighters' association, exemption from taxation
• 54:4-3.11 - Exemption of franchises;  railroad and canal property
• 54:4-3.13 - Exemption of property of public fire patrol or salvage corps
• 54:4-3.15 - Exemption of property used by crippled soldiers
• 54:4-3.18 - Exemption of turnpikes
• 54:4-3.19 - Exemption of metals in transit
• 54:4-3.20 - Exemption of personal property in storage
• 54:4-3.21 - Exemption of motor vehicles
• 54:4-3.24 - Exemption of property of certain young people's associations; limitation
• 54:4-3.26 - Exemption of certain property of fraternal organizations
• 54:4-3.26a - Exemption of property of fraternal organizations;  date of application
• 54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations
• 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance
• 54:4-3.29 - Veterans' loans, exemption from taxation
• 54:4-3.30 - Disabled veteran's exemption
• 54:4-3.31 - Filing of claim
• 54:4-3.32 - Return of certain taxes collected on exempt property
• 54:4-3.33 - "Dwelling house"  defined
• 54:4-3.33a - Active service in time of war defined
• 54:4-3.34 - "Total blindness"  defined
• 54:4-3.35 - Exemption for residences of district supervisors of religious organizations
• 54:4-3.48 - Exemption of blast or radiation fallout shelters
• 54:4-3.49 - Definition
• 54:4-3.50 - Application for exemption
• 54:4-3.51 - Continuance of exemption
• 54:4-3.52 - Historic sites; conditions; tax exemption; fee
• 54:4-3.53 - Certification of historic sites
• 54:4-3.54 - Cancellation of certification; issuance of new certification
• 54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property
• 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes
• 54:4-3.54b - Certification of building as historic site; conditions; rules, regulations
• 54:4-3.54c - Cancellation of certification, notification
• 54:4-3.55 - Pleasure boats
• 54:4-3.56 - Equipment for abating or preventing pollution;  exemption
• 54:4-3.57 - Certification of air pollution abatement facility
• 54:4-3.58 - Revocation of pollution abatement certificate
• 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system
• 54:4-3.60 - Definition
• 54:4-3.61 - Application for exemption
• 54:4-3.62 - Continuance of exemption
• 54:4-3.63 - Legislative findings and declaration
• 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit  corporation or organization;  certification of qualification
• 54:4-3.65 - Application;  filing;  contents
• 54:4-3.66 - Certification;  procedure;  qualifications
• 54:4-3.67 - Annual certification of qualification
• 54:4-3.68 - Time for filing statements of exemption;  proof of right for continuance of exemption
• 54:4-3.69 - Use of property for other than conservation or recreation purposes;  roll-back taxes
• 54:4-3.70 - Administrative rules
• 54:4-3.71 - Severability
• 54:4-3.79 - Standards and guidelines;  rules and regulations
• 54:4-3.113 - Definitions
• 54:4-3.113a - Definitions relative to certain renewable energy systems
• 54:4-3.113b - Property certified as renewable energy system exempt from taxation
• 54:4-3.113c - Requirements for certification by local enforcing agency
• 54:4-3.113d - Certification by local enforcing agency
• 54:4-3.113e - Revocation of certificate
• 54:4-3.113f - Review for aggrieved persons
• 54:4-3.113g - Rules, regulations
• 54:4-3.114 - Certified solar energy system
• 54:4-3.115 - Certification;  application;  inspection of premises
• 54:4-3.116 - Certification;  qualifications;  contents;  filing; effective date of exemption
• 54:4-3.117 - Revocation;  grounds
• 54:4-3.118 - Review;  action of enforcing agency;  action of assessor or director of division of taxation
• 54:4-3.119 - Amount of exemption;  determination
• 54:4-3.120 - Rules and regulations
• 54:4-3.130 - Definitions
• 54:4-3.131 - Certified automatic fire suppression system;  tax exemption
• 54:4-3.132 - Certification;  application;  inspection
• 54:4-3.133 - Certificate;  issuance;  contents;  commencement of exemption
• 54:4-3.134 - Revocation
• 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
• 54:4-3.136 - Amount of exemption from assessed valuation
• 54:4-3.137 - Rules and regulations
• 54:4-3.138 - Tax exemption
• 54:4-3.139 - Findings, determinations 
• 54:4-3.140 - Definitions 
• 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body 
• 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement 
• 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project 
• 54:4-3.144 - Application procedure for tax abatement 
• 54:4-3.145 - Financial agreement; payments in lieu of taxes 
• 54:4-3.146 - Annual administration fee payable by owner to municipality 
• 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty 
• 54:4-3.148 - Liability of owner for real property taxes on land 
• 54:4-3.149 - No abatement granted for properties on which taxes are delinquent 
• 54:4-3.151 - Findings, declarations relative to contaminated real property
• 54:4-3.152 - Definitions
• 54:4-3.154 - Ordinance providing for tax exemptions
• 54:4-3.156 - Financial agreement evidencing approved exemption
• 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation
• 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
• 54:4-3.161 - Tenant rebate to medical dental practice, administration
• 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 paid portion only of taxes for municipal purposes
• 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 rental  property
• 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; posting notice of list of rent rebate
• 54:4-6.10 - Regulations
• 54:4-6.11 - Double damages
• 54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
• 54:4-6.13 - Severability
• 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 - Veteran's 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 entitlements
• 54:4-8.18 - Continuance to deduction right; change in status 
• 54:4-8.19 - Rules and regulations;  forms
• 54:4-8.20 - Administration of oaths
• 54:4-8.21 - Appeals
• 54:4-8.22 - Repeal
• 54:4-8.23 - Application of act
• 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
• 54:4-8.40 - Definitions 
• 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount 
• 54:4-8.41a - Surviving spouse over 55;  entitlement of deduction
• 54:4-8.42 - Written application for deduction; inquiry into right
• 54:4-8.43 - Time for filing application for deduction;  allowance; contingent liability for taxes;  delayed filing;  refund
• 54:4-8.44 - Facts essential to support claims for deduction 
• 54:4-8.44a - Filing for tax deduction
• 54:4-8.45 - Continuance of deduction right;  change in status
• 54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions 
• 54:4-8.47 - Rules and regulations;  forms;  applications without sworn oaths
• 54:4-8.48 - Administration of oaths
• 54:4-8.49 - Appeals
• 54:4-8.50 - Repeal
• 54:4-8.51 - Application of act
• 54:4-8.52 - Certification of tax deductions to director
• 54:4-8.53 - Inspection of records
• 54:4-8.53a - Reimbursement to taxing district relative to deductions
• 54:4-8.54 - Inclusion of deductions in abstract of ratables for county
• 54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder 
• 54:4-8.56 - Regulations 
• 54:4-8.57 - Short title
• 54:4-8.58 - Definitions relative to homestead credit act
• 54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after
• 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions
• 54:4-8.61 - Rebates for property taxes and rent
• 54:4-8.63 - Rebates, credits, distribution, payment
• 54:4-8.64 - Property tax delinquency; withholding of rebates, credits
• 54:4-8.65 - Rebates, credits not subject to legal process; exceptions
• 54:4-8.66 - Appeal to tax court from director's determination of amount
• 54:4-8.66a - Misrepresentation, penalty
• 54:4-8.66c - Recovery of erroneous or misrepresented rebates or credits, procedures
• 54:4-8.66d - Rules, regulations
• 54:4-8.66e - Administrative costs appropriated annually
• 54:4-8.67 - Definitions relative to homestead property tax reimbursement
• 54:4-8.68 - Income eligibility limits, adjustment
• 54:4-8.69 - Annual reimbursement entitlement
• 54:4-8.70 - Filing of application for homestead property tax reimbursement
• 54:4-8.71 - Payments mailed
• 54:4-8.72 - Proportionate shares, forms of ownership
• 54:4-8.74 - Determination of base year
• 54:4-8.75 - Violations, penalties
• 54:4-8.76 - Short title
• 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services
• 54:4-8.78 - Definitions relative to regionalization of certain local government services
• 54:4-8.79 - Application for State aid to reduce property taxes; REAP formula
• 54:4-8.80 - Regional Efficiency Aid Program
• 54:4-8.81 - Rules for REAP aid to tenants
• 54:4-8.82 - Limitation on amount of deductions
• 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects;  assessment and taxation; valuation; rate
• 54:4-9.2 - Tangible household property and personal effects;  assessment and  taxation;  exception;  valuation;  rate
• 54:4-9.3 - Limitations;  increase in taxable value;  determination and assessment of taxable value where no return filed
• 54:4-10 - Guardians and representatives;  assessments in name of; estates
• 54:4-12 - Assessor;  duties;  ascertain persons and property taxable
• 54:4-13 - Refusal of person to be sworn or answer;  penalty
• 54:4-16 - Assessor empowered to examine under oath 
• 54:4-17 - Oath;  form and content
• 54:4-20 - Exemption of personal property of life insurance companies subject  to franchise tax
• 54:4-23 - Assessment of real property; conditions for reassessment
• 54:4-23a - Single family dwelling;  date of addition to assessment list; issuance of certificate of occupancy and actual occupation;  limitation of time
• 54:4-23.1 - Short title
• 54:4-23.2 - Value of land actively devoted to agricultural or horticultural  use
• 54:4-23.3 - Agricultural use of land
• 54:4-23.3a - Application; review for compliance
• 54:4-23.3b - Disqualification
• 54:4-23.3c - Land use for taxation purposes
• 54:4-23.4 - Land deemed in horticultural use
• 54:4-23.5 - Land deemed actively devoted to agricultural or horticultural use
• 54:4-23.6 - Qualifications for valuation, assessment, taxation
• 54:4-23.7 - Considerations of assessor in valuing land
• 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
• 54:4-23.7b - Provision of plan with application
• 54:4-23.8 - Determination of amount of rollback taxes
• 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
• 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
• 54:4-23.13a - Application deemed timely made
• 54:4-23.14 - Application form; contents
• 54:4-23.15 - Continuance of valuation, assessment and taxation under act
• 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment  and taxation;  notice of filing requirement
• 54:4-23.16 - Separation or split off of part of land
• 54:4-23.18 - Location of contiguous land in more than one taxing district
• 54:4-23.19 - Tax list and duplicate;  factual details
• 54:4-23.20 - State farmland evaluation advisory committee
• 54:4-23.21 - Rules and regulations;  forms
• 54:4-23.22 - Partial invalidity
• 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
• 54:4-23.24 - Residential property rezoned into commercial or industrial zone;  valuation and assessment
• 54:4-24 - Assessor's list;  form and content
• 54:4-25 - Tract lying between two districts;  how assessed
• 54:4-26 - Assessor to follow forms and methods prescribed by director
• 54:4-27 - Exempt property listed separately
• 54:4-28 - Assessments by block system and house number
• 54:4-29 - Purchaser of realty may present deed to assessor for certificate
• 54:4-30 - Duty of county recording officer where deed not certified
• 54:4-31 - Abstract of deed mailed to assessor
• 54:4-32 - Fee;  refusal of deed for lack of address
• 54:4-33 - Taxation of mortgaged property
• 54:4-34 - Statement by owner;  written request;  refusal to render; valuation of property by assessor;  denial of appeal;  grounds
• 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after  apportionment;  adjustment
• 54:4-35 - Period for assessing;  assessor's duplicate
• 54:4-35.1 - Material depreciation of structure between October 1 and January  1;  determination of value
• 54:4-36 - Assessor's affidavit;  form and content
• 54:4-36.1 - Statement of estimated total amount of approved tax deductions
• 54:4-37 - Penalty for failure to file duplicate;  removal of assessor
• 54:4-38 - Public inspection of assessment list; notice; advertisement
• 54:4-38.1 - Notice of current assessment, preceding year's taxes, and changed assessments 
• 54:4-39 - Amount appropriated for schools;  notification by state comptroller
• 54:4-40 - Amount required by general tax for state purposes; notification
• 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts
• 54:4-42 - Tax requirements certified to county tax board 
• 54:4-43 - Judgment executions added to tax requirements;  duty of county board
• 54:4-44 - Inclusion in next levy in certain cases
• 54:4-45 - Certified statement of amount of moneys appropriated for school purposes 
• 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 be raised by taxation
• 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 taxing districts;  debits and credits
• 54:4-49.1 - Apportionment valuation;  property with local property taxes in  default and lien unenforceable
• 54:4-50 - Reductions in assessments after rate fixed;  additional payments;   determination
• 54:4-51 - Excess payment;  crediting and application
• 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 property;  refund
• 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record 
• 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty
• 54:4-56 - Taxes on property sold;  apportionment;  lien unaffected
• 54:4-57 - Taxes on federal property;  payment by municipality deferred until  collected
• 54:4-58 - Tax, assessment or water rate not set aside for irregularities or  illegality
• 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
• 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st;  assessment
• 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st;  valuation and assessment
• 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner
• 54:4-63.5 - Filing, examination, correction and delivery to collectors
• 54:4-63.6 - Entry of added assessments;  extension of tax
• 54:4-63.7 - Tax bills for added taxes
• 54:4-63.8 - Time of payment and delinquency
• 54:4-63.9 - Collection and accounting for taxes
• 54:4-63.10 - Payments by municipality to county
• 54:4-63.11 - Appeals from added assessments
• 54:4-63.11a - Extension for hearing of appeal for added assessments
• 54:4-63.12 - Power of county board of taxation to assess omitted property
• 54:4-63.13 - Complaints of omitted property; procedure 
• 54:4-63.14 - Summary hearing;  judgment
• 54:4-63.15 - Assessment of omitted property
• 54:4-63.16 - Omitted assessment list and listing of assessments
• 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction;  duplicate to collectors
• 54:4-63.18 - Entry of omitted assessments;  extension
• 54:4-63.19 - Duties of collector;  taxpayer put upon notice
• 54:4-63.20 - Time for payment of taxes;  delinquent taxes;  lien
• 54:4-63.21 - Collection of taxes and accounting
• 54:4-63.22 - Payments by municipalities to counties
• 54:4-63.23 - Review of judgment of county board of taxation
• 54:4-63.24 - Application of act
• 54:4-63.25 - Effective date
• 54:4-63.26 - Exempt property which ceases to be exempt
• 54:4-63.27 - Valuation of property previously exempt
• 54:4-63.28 - Time when exemption ceased as affecting time of assessment
• 54:4-63.29 - Law applicable to property which ceases to be exempt
• 54:4-63.30 - Effective date
• 54:4-63.31 - Assessment of omitted property;  determination of taxable value
• 54:4-63.32 - Assessor's omitted list;  filing;  public record
• 54:4-63.33 - Listing names and properties;  forms and methods
• 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates;  amount of tax
• 54:4-63.35 - Notice to owner of omitted tax assessment
• 54:4-63.36 - Tax bills;  preparation and delivery;  taxpayer put upon notice
• 54:4-63.37 - Payment of taxes;  collection and accounting
• 54:4-63.38 - Payments by municipality to county
• 54:4-63.39 - Appeals to county board of taxation from omitted assessments
• 54:4-63.39a - Extension for hearing of appeal for omitted assessments
• 54:4-63.40 - Application of act
• 54:4-64 - Delivery of tax bills
• 54:4-64a - Complete tax bill, computation of first and second installments 
• 54:4-64.1 - Flood insurance;  notice of eligibility and effect of failure to  carry
• 54:4-65 - Form and content of property tax bills
• 54:4-66 - When calendar year taxes payable, delinquent
• 54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formulas
• 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures
• 54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year 
• 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year 
• 54:4-66.5 - Regulations, forms, procedures 
• 54:4-67 - Discount for prepayment; interest for delinquency
• 54:4-67.1 - Accounts of unpaid properties deemed delinquent
• 54:4-68 - Tax payable earlier in certain cases;  basis
• 54:4-69 - Discount;  excess refunded;  deficiency collected
• 54:4-69.1 - Payment of taxes by mortgagee
• 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment
• 54:4-70 - Acceptance of orders issued by school board as tax payments
• 54:4-71 - Payments entered in duplicate;  cash book;  mechanical recordation
• 54:4-72 - Collector's office;  when open
• 54:4-73 - Collector's monthly report;  payments to municipal treasurer
• 54:4-74 - Payment of State and county taxes by municipality
• 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer
• 54:4-76 - State, county and school taxes;  payment by municipality; municipality may borrow
• 54:4-77 - State taxes;  payment by county
• 54:4-78 - Enforcement of payment of personal taxes
• 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes
• 54:4-80 - Warrant for distress or imprisonment;  deputies;  liability of collector
• 54:4-81 - Certificate of commitment;  certificate of release
• 54:4-82 - Hearing on debtor's ability to pay 
• 54:4-83 - Limit to imprisonment for dog tax
• 54:4-84 - Advertisement and sale of personal property for taxes
• 54:4-85 - Collector's fees
• 54:4-86 - Further action to collect tax due;  collector of arrears; bond
• 54:4-87 - Collectors of arrears;  powers and duties
• 54:4-88 - Collector of arrears;  no compensation in certain cases; appointment revocable
• 54:4-90 - Sale of timber on unimproved, untenanted and other land
• 54:4-91 - Collector's annual statement of receipts 
• 54:4-91.1 - Collector's list of delinquent taxes believed not collectible 
• 54:4-91.2 - Release of collector;  cancellation of uncollectible taxes
• 54:4-91.3 - Effective date
• 54:4-95 - List of delinquents published;  cost charged
• 54:4-96 - Taxes exceeding value of realty;  adjustment and settlement
• 54:4-97 - Settlement of unpaid taxes by city when lien is questioned
• 54:4-98 - Action when payment is made;  cancellation of record
• 54:4-99 - Adjustment of past due taxes and interest charges;  lien unaffected
• 54:4-100 - Principal sum not to be abated unless market value exceeded
• 54:4-101 - Payment required in sixty days
• 54:4-102 - Rules and regulations
• 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments;  suspension of liens
• 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments;  suspension of liens
• 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935;   five-year installments;  suspension of liens
• 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936;   five-year installments;  suspension of liens
• 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937;  five-year installments;  suspension of liens
• 54:4-105 - Remissions credited on second half of taxes
• 54:4-106 - Payment of taxes by receivers and assignees;  wage liens unaffected
• 54:4-107 - Taxes and assessments for municipal purposes assessed against state;  cancellation
• 54:4-108 - Assessment and collection of taxes in districts illegally incorporated;  interest
• 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
• 54:4-110 - "Municipal charges"  defined
• 54:4-111 - Other rights unimpaired
• 54:4-112 - Conditions precedent to compromise settlement
• 54:4-113 - Other laws unaffected
• 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
• 54:4-115 - Method of procedure by municipality
• 54:4-116 - Acceptance of deed by municipality
• 54:4-117 - When settlement prohibited
• 54:4-118 - Not to be at variance with law
• 54:4-119 - Owner to pay all expenses
• 54:4-120 - "Municipal charges"  defined
• 54:4-121 - Other laws unaffected
• 54:4-121.1 - Poll tax, cancellation of
• 54:4-122 - May compromise, adjust or cancel cemetery assessments
• 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys;  purpose of Act
• 54:4-122.2 - Definitions
• 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
• 54:4-122.4 - Bond of municipal collector;  conditions
• 54:4-122.5 - Penalty of collector's bond;  minimum penalties; determination  by Local Government Board
• 54:4-122.6 - System of internal checks in lieu of minimum penalties
• 54:4-122.7 - Quarterly list of delinquents;  verification of collector's cash accounts and cash on hand
• 54:4-122.8 - Tax bill receipting machine;  approval;  access;  duties of clerk
• 54:4-122.9 - Official tax receiving agency;  designation of bank or trust company;  rules and regulations
• 54:4-122.10 - Office deemed vacant on collector's failure to give bond
• 54:4-122.11 - Release of surety on tax collector's bond from future accruing  liability;  hearing
• 54:4-122.12 - Findings and order of State Board on release from bond
• 54:4-122.13 - Rules and regulations
• 54:4-122.14 - Application of Act
• 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes;  bond not required
• 54:4-124 - Receiver's agent to collect rents and income and manage property;   appointment;  removal;  accounting of rents and income
• 54:4-125 - Fees not to be allowed to receiver or counsel
• 54:4-126 - Expenses in connection with operation of property;  payment
• 54:4-127 - Real property sold or to be sold for delinquent taxes as subject  to Act
• 54:4-128 - Facts to be established;  verification of complaint, effect
• 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver;  stay of collection; refund or collection on disposition of appeal or contest
• 54:4-130 - Discharge of receiver;  abatement of receivership proceedings or  suit;  receipted tax bill or certificate of redemption
• 54:4-131 - Intervention by collector when receiver in possession in mortgage  foreclosure suit or other suit charged with collection of rents and income
• 54:4-132 - Remedy as cumulative
• 54:4-133 - Exceptions to application of Act
• 54:4-134 - Application of refund to delinquency
• 54:4-135 - Construction of act
• 54:4-136 - Application of act