N.J.S.A. 54:1-88 — Definitions relative to property tax assessment reform.

54:1-88 Definitions relative to property tax assessment reform. 3. As used in this act: "County governing body" means the county board of chosen freeholders of the pilot county. "County assessor" means the person appointed by the county governing body pursuant to section 4 of P.L.2009, c.118 (C.54:1-89) to assess property within the county for the purposes of taxation and exemption from taxation. "Department" means the Department of the Treasury. "Director" means the Director of the Division of Property Assessment in the Department of the Treasury. "Deputy county assessor" means the holder of a certified property assessor certificate who is employed by the office of the county assessor within the pilot county and assigned to perform duties and responsibilities for the assessment of property for purposes of taxation under the supervision of the county assessor. "Division" means the Division of Taxation in the Department of the Treasury. "Pilot county" means the County of Gloucester. L.2009, c.118, s.3.

This is the verbatim text of N.J.S.A. 54:1-88, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.