New Jersey § 46:8a-26
Full text of New Jersey New Jersey Statutes § 46:8a-26, with citation guidance and answers to common questions.
§ 46:8a-26.
All property taxes, assessments and other charges of any taxing district shall be
assessed against and collected on each individual apartment, each of which shall be
carried on the tax books as a separate and distinct entity for that purpose, and not
on the building or property as a whole. Such assessments shall include the value of the proportionate undivided interest
of each apartment in the general common elements, and in the limited common elements
where such interest exists. The proportionate undivided interest of each apartment in said common elements shall
be computed in accordance with the procedure established by section 6 of this act. 1 All laws authorizing exemptions from taxation or deductions from tax bills shall
be applicable to each individual apartment to the same extent they are applicable
to other separate property. 1
N.J.S.A. § 46:8A-6.
Frequently Asked Questions About New Jersey § 46:8a-26
What does New Jersey Statutes § 46:8a-26 cover?
Section 46:8a-26 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 46:8a-26?
A common citation format is "New Jersey Statutes § 46:8a-26" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 46:8a-26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.