New Jersey § 54:3-21

§ 54:3-21.

All revenues received by the county from fees, either established or increased pursuant

to this amendatory and supplementary act, shall be used exclusively for the purposes

of modernizing the record-retention capabilities of the county board of taxation,

for defraying the costs incurred by the county board of taxation in recording and

transcribing appeal proceedings, setting forth memorandums of judgment and in providing

copies thereof, for paying any salary required to be paid by the county which is increased

pursuant to this amendatory and supplementary act, and to effectuate the provisions

of the real property assessment demonstration program established by section 4 of P.L.2013, c. 15 ( C.54:1-104 ). In addition to these purposes, a county operating under the “Real Property Assessment

Demonstration Program,” P.L.2013, c. 15 ( C.54:1-101 et seq. ) , the “Property Tax Assessment Reform Act,” P.L.2009, c. 118 ( C.54:1-86 et seq. ) , and a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c. 94 ( C.54:1-105 ), also shall be able to use these fee moneys for costs of software and hardware necessary

for computer-assisted mass appraisal of real property, and paying for all costs related

to the maintenance of tax maps.