N.J. Stat. § 54:1-73
Report by assessor
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
Cite this
- Citation
- N.J. Stat. § 54:1-73, Report by assessor, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1482011
- Permanent ID
ys:prov:1482011@1- SHA-256
466877cbd5c9e6da78c1907614d0cc4839348de07824997491dd2c5dcd2943f1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The assessor of every qualified municipality shall certify to the county tax board on a form to be prescribed by the director, and on or before December 1 annually, a report of the assessed value of each parcel of vacant land in the base year and the change in the assessed value of each such parcel in the current tax year attributable to successful appeals of assessed values of vacant land to the county tax board pursuant to R.S. 54:3-21 et seq. or attributable to a revaluation approved by the director and implemented or a reassessment approved by the county board of taxation. If a judgment or an appeal is overturned or modified, upon a final judgment an appropriate adjustment shall be made by the director in the payment of the entitlement due next following the judgment. For the purposes of qualifying for an entitlement, as prescribed in section 7 of this act, for the 1983 tax year the assessor shall file the report within 15 days of the effective date of this act.