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As to difference,

zation table

was erroneous, the said State board shall revise and cor-
rect the equalization table, and shall ascertain the difference
between the amount of State and county taxes actually
charged against each district in the county and the amount
which should have been charged according to the corrected
table; such difference shall be debited or credited, as the di
case may be, to each taxing district on account of its share
of State and county taxes next due, and the State Board of
Taxes and Assessment shall have power to make all orders
liecessary to carry out the provisions of this section. (P. I..
1917, p. 63.)

68. Sec. 4. The State Board of Taxes and Assessment State equalishall, annuaily after receiving from the county boards of tax- prepared. ation the abstracts of ratables as certified by such boards, inquire into and determine the general ratio or percentage of full value at which the real property within each county is assessed and listed for taxation, and shall prepare a State equalization table of county ratables, showing the assessed valuation of real and personal property in each county, the ratio or percentage, if any, by which the assessed valuation of real property of each county should be increased or decreased to correspond to true value, and the true valuation of real property as determined by the board. A copy of Table mailed such table shall be mailed to the county board of taxation officials. and director of the board of freeholders of each county, and posted at the State House, at least ten days before the hearing hereinafter provided for. (P. I. 1917, p. 63.)

69. Sec. 5. The State Board of Taxes and Assessment Equalizing shall meet annually on the second Tuesday in February at its between office in Trenton for the purpose of equalizing the assessments between the several counties of the State. At such meeting a Hearing. hearing shall be given to the county boards of taxation and representatives of the boards of freeholders for the purpose of determining the accuracy of the ratios and true valuations of property as shown in the State equalization table, and the State board shall confirm or revise such table in accordance with the facts. Such hearing may be adjourned from time to time, but the equalization shall be completed by the first day of March. At the first hearing any county may object 1c the ratio or valuation of any other county, but no in

to sundry

assessments

counties.

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crease in any valuation as shown in the table shall be made by the board without giving a hearing, after five days' notice to the board of freeholders of the county affected. The State Board of Taxes and Assessment shall prepare an absiract of the total ratables of the State, as returned by the county boards of taxation and corrected or confirmed by the board in accordance with the State equalization table, and transmit a certified copy thereof to the State Comptroller, who shall apportion the State school tax, State tax, or State moneys, as now directed by law, upon the ratables as shown in such abstract, which shall take the place for all such purposes of the annual abstracts heretofore filed by county boards of assessors or county boards of taxation in the office of the Comptroller under the provisions of section twentythree of the act to which this act is a supplement.* (P. L. 1917, p. 63.)

Repealer.

70. Sec. 6. All acts and parts of acts inconsistent with !}e provisions of this act be and the same are hereby repealed, and this act shall take effect the first day of May, one thousand nine hundred and seventeen. (P. L. 1917, p. 64.)

STATE BOARD OF TAXES AND ASSESSMENT.

This board was formed in 1915 (P. L. 1915, p. 438) by consolidating the Board of Equalization of Taxes (see act immediately following) and the State Board of Assessors (see par. 166, post) and vesting the new board with the powers and duties of the old. For the text of the 1915 act, see pars. 1669 to 1669, post. The act creating the former Board of Equalization of Taxes is here given because it defines the powers and duties of that board, all of which, under section 3 of the 1915 act, are saved to the new board.

* The act referred to in this section is the general tax act of 1903 (P. L. 1903, p. 394), superseded by the revision of 1918 (P. L. 1918, p. 847).

An Act to abolish the State Board of Taxation and to create

in lieu thereof a board for equalization, revision, review and enforcement of tax assessments. (P. L. 1905, p. 123.)

71. Sec. 1. There shall be established a board for the equalization, revision, review and enforcement of taxation, to be called the Board of Equalization of Taxes of New Jersey, which shall consist of a president, who shall be a counsellorat-law, and four associate members, who shall all be appointed by the governor, by and with the advice and consent of the senate. Their term of office shall commence on the first Monday of April, and shall be for a period of five years, except as hereinafter provided in reference to the associate members thereof first appointed hereunder, and each member before entering upon the discharge of his duties shall file with the secretary of state an oath that he will faithfully discharge the duties of his office. The president shall receive an annual salary of five thousand dollars, and each associate member shall receive an annual salary of three thousand five hundred dollars, which salaries shall be payable monthly, and shall be in lieu of any allowance for expenses. The said board, immediately after its organization, shall appoint a clerk, whose term shall be for five years and whose salary shall be two thousand five hundred dollars a year, payable monthly; the expenses of said clerk actually incurred in the prosecution of his duties, when certified to by the president of said board, shall likewise be paid by the treasurer, on the warrant of the comptroller; said board shall also have the power to employ such other clerical assistants as it shall deem necessary, who shall be paid such reasonable compensation as shall be fixed by its members, and approved by the governor. Immediately after the organization of said board, its associate members shall by lot determine which of said associate members shall continue in office for four years, which for three years, which for two years and which for one year; and thereupon their terms shall be for the period thus resulting, and a minute thereof shall be deposited with the secretary of state. (P. L. 1905, p. 123.)

Construction and operation in general.-This act must be read in pari materia with P. L. 1906, p. 215, par. 53, post, which, by its third section, limits the power of review by the State board to a taxpayer feeling himself aggrieved or a taxing district aggrieved by the action of the county board. Kenilworth v. Board of Equalization of Taxes, 72 N. J. L. 966; affirmed, 78 N. J. L. 302.

See Royal Manufacturing Co. v. Rahway, 75 N. J. L. 416; Central Railroad Co. v. Board, 75 N. J. L. 737.

Records and rules.

ness to testify.

In case of complaint, board shall investigate justice of assessment.

72. Sec. 2. The said board shall keep a full record of its proceedings, and have the power to make rules, orders and

directions as it may deem necessary to carry into effect the Compel wit objects of this act. It shall have the power to compel the at

tendance of witnesses and the production of books and papers before it, and it may examine witnesses, or cause witnesses to be examined before it, under oath, which any of its members may administer, and in case of the failure of any person or corporation to obey any such order of the said board he, she or it shall be liable to be punished as for contempt by said board as hereinafter provided. The said board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in any matter pending before it, and report thereon to the board, but no determination shall be made therein except as herein provided. (P. L. 1905, p. 124.)

73. Sec. 3. In case it shall, by written complaint of any taxing district or any county in this State, appear that any other taxing district or any other county that is by taxes contributing to a common cause with such complainant, is by. inequality of valuation or otherwise avoiding or escaping from its fair share of the common burden, the said board shall thereupon cause an investigation of such complaint to be made, and shall render such aid and assistance as it may be able to give for the purpose of arriving at a fair and equitable adjustment of values of both real and personal property of any and every kind, and belonging to any person or corporation whatsoever, including such property of

railroad and canal companies as contributes to such comMethod of mon cause; to this end the said board may examine any investigation. assessor or board of assessments, under oath, as to his or

their assessments, both as to the valuation as a whole and is to any particular piece of property or as to any property

cmitted from assessment, and may inquire by the testimony of witnesses concerning the same, and if it shall deem proper it may make a personal examination of any property in any taxing district or county, for the purpose of equalizing assessments between such districts or between counties bearing a common burden of taxation. If it shall appear When board that the value of any property contained in any taxing dis- assessment. trict or county, including railroad and canal property bearing such common burden, is relatively less than the value of any other property contributing by taxation to a common burden, or that property, real or personal, that should be assessed therefor has been omitted from assessment, the said board may, after giving the notice hereinafter provided, for the purpose of fixing or adjusting the proportion or quota of taxes to be levied as aforesaid, after a comparison of the values, or a like examination as to any omissions from the tax ratables, add thereto such sum or amount as shall seem equitable, and to be warranted by such comparison and examination; or if it shall appear to said board When upon such investigation that the assessment of any property assessment. lying in any such taxing district or county, including such property of any railroad or canal company, and taxed for a common benefit, is greater than the true value thereof, it may, for the purpose aforesaid, in order to equalize the valuations throughout the territory which contributes to the common burden, reduce said assessment to the amount of the true value of the property therein, and at the same time make such increases in the valuation as shall be warranted and as herein provided, and the said board may further, in any year in which such reduction or increase is made and the tax rate has already been fixed, in order to do justice, equitable equalize the assessment of any piece or pieces of property. Before any change shall be made in Before value the assessors of the taxing district in which the to owner. change is proposed and the owner of such property shall be notified in writing that the said board proposes to make the same, and he shall be directed to show cause, at a time and place to be in said notice designated, before the board why the said change should not be made; such notice shall be sufficient if published in one of the newspapers circulat

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