New Jersey § 54:3-5
Full text of New Jersey New Jersey Statutes § 54:3-5, with citation guidance and answers to common questions.
§ 54:3-5.
a. The president of each county board of taxation shall annually on or before August
15 report to the Director of the Division of Taxation in the Department of the Treasury,
except that the president of a county board of taxation participating in the demonstration
program established in section 4 of P.L.2013, c. 15 ( C.54:1-104 ) , the president of a county board of taxation in a county operating under the “Property
Tax Assessment Reform Act,” P.L.2009, c. 118 ( C.54:1-86 et seq. ) , and the president of a county board of taxation of a county that has adopted, by
resolution, the provisions of section 1 of P.L.2018, c. 94 ( C.54:1-105 ), shall make this required report to the director annually on or before June 1. Such report shall be in such form as shall be prescribed by the director and shall
contain such information and statistics as may be appropriate to demonstrate for the
immediately preceding 3-month period during which tax appeals were heard by the county
board: the total number of appeals filed with the county board; the disposition
of the various appeals disposed of during that period; the character of appeals filed
with regard to the classification of properties appealed; the total amount of assessments
involved in those appeals; the number of appeals filed in each filing fee category
during that period; and, the total amount of reductions and increases of assessed
valuation granted by the board during that period. b. The Director of the Division of Taxation shall annually review the reports required
under subsection a. of this section, and shall include a summary of the information
contained therein in the division's annual report.
Frequently Asked Questions About New Jersey § 54:3-5
What does New Jersey Statutes § 54:3-5 cover?
Section 54:3-5 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 § 54:3-5?
A common citation format is "New Jersey Statutes § 54:3-5" (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 § 54:3-5 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.