New Jersey § 54:1-90
Full text of New Jersey New Jersey Statutes § 54:1-90, with citation guidance and answers to common questions.
§ 54:1-90.
a. On or before December 31 of the third full calendar year next following the effective
date of P.L.2009, c. 118 ( C.54:1-86 et al.) every municipality within the pilot county shall implement a real property
revaluation. b. (1) The county assessor appointed pursuant to subsection a. of section 4 of P.L.2009, c. 118 ( C.54:1-89 ) shall assist the municipalities in meeting the requirements of subsection a. of
this section through the promulgation of a phase-in plan for the orderly completion
and implementation of the municipal revaluations, or by any other means he deems appropriate. (2) The county assessor may waive the revaluation requirement for a particular municipality
under subsection a. of this section upon his finding that the municipality implemented
a revaluation within 24 months of the effective date of P.L.2009, c. 118 ( C.54:1-86 et al.). c. The cost of the revaluations required under subsection a. of this section shall
be paid by the pilot county. The costs of a previous revaluation for a municipality that has been granted a waiver
under paragraph (2) of subsection b. of this section shall be reimbursed by the pilot
county. Following the completion of the three year period established pursuant to subsection
a. of this section, the State shall reimburse the pilot county for those amounts using
funds made available to the pilot county from either the SHARE program pursuant to
section 30 of P.L.2007, c. 63 ( C.40A:65-30 ) or from the Consolidation Fund established by P.L.2008, c. 35, 1 or both in equal installments, over three years. d. The monies required to be paid for municipal revaluations by a pilot county pursuant
to subsection c. of this section and the pilot county's administrative start-up costs
shall not be included or considered a part of the county tax levy under section 4
of P.L.1976, c. 68 ( C.40A:4-45.4 ) or a part of the county's adjusted tax levy under sections 9 and 10 of P.L.2007, c. 62 ( C.40A:4-45.44 and 40A:4-45.45 ). 1
The general appropriation act for the state fiscal year commencing July 1, 2008.
Frequently Asked Questions About New Jersey § 54:1-90
What does New Jersey Statutes § 54:1-90 cover?
Section 54:1-90 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 § 54:1-90?
A common citation format is "New Jersey Statutes § 54:1-90" (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 § 54:1-90 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.