SENATE, No. 2150
STATE OF NEW JERSEY
INTRODUCED JUNE 5, 1997
By Senator CARDINALE
An Act concerning county tax boards, amending R.S.54:3-2 and supplementing chapter 3 of Title 54 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:3-2 is amended to read as follows:
54:3-2. Each board shall[, as heretofore,] be known as the [county] New Jersey board of taxation, (insert name of county) Division, and be composed of three members, except as hereinafter provided, to be appointed by the Governor by and with the advice and consent of the Senate. Each member shall be a resident and citizen of the county in and for which he is appointed. Members shall be chosen because of their special qualifications, knowledge and experience in matters concerning the valuation and taxation of property, particularly of real property. At no time shall more than two of the members belong to the same political party. In counties of the first class, in counties of the second class having a population of more than 550,000 and in counties of the fifth class having a population of more than 400,000 there shall be five members of whom no more than three shall belong to the same political party. For the purposes of this section, "population" means the State population according to the 1990 federal decennial census. Each member shall, within 24 months of appointment, unless the member shall have served as a member of the county board of taxation continuously for at least 10 years prior to the effective date of P.L.1981, c.516, was reappointed to a five-year term prior to that date, and is currently serving that term, furnish proof that he has received certificates indicating satisfactory completion of training courses designated in section 4 of P.L.1967, c.44 (C.54:1-35.28) or that he possesses an assessor's certificate issued pursuant to P.L.1967, c.44, as supplemented. Each member serving on the effective date of P.L.1979, c.499, unless the member shall have served as a member continuously for at least 10 years prior to the effective date of P.L.1981, c.516, was reappointed to a five-year term prior to that date, and is currently serving that term, shall furnish such proof within 30 months of such effective date, if 30 months or more of his term are remaining thereafter.
If any member so required does not furnish such proof within said 24-month period, or 30-month period for any member serving on the effective date of P.L.1979, c.499, the county tax administrator shall immediately notify the president of the county board of taxation and the Director of the Division of Taxation. The director shall upon the receipt of such notification declare the position to be vacant, and shall notify the Governor of the existence of such vacancy. The Governor shall thereupon appoint, with the advice and consent of the Senate, a different citizen and resident of the relative county to fill such position for the unexpired term.
(cf: P.L.1995, c.30 s.1)
2. (New section) Notwithstanding any law, rule or regulation to the contrary, whenever in any law, rule, regulation, order, contract, document, judicial or administrative proceeding or otherwise, reference is made to the county board of taxation, the same shall mean and refer to the New Jersey Board of Taxation, (county) division and the president thereof.
3. In order to comply with the provisions of Article VIII, Section II, paragraph 5 of the State Constitution concerning the State's payment for mandated programs, no board of taxation shall be required to effectuate the name change prescribed in R.S.54:3-2 until the supply of printed material on hand containing the former name of the county board of taxation has been exhausted.
4. This act shall take effect on the ninetieth day next following enactment.
Under New Jersey law, county tax boards are appointed by the Governor and their operations are prescribed and regulated pursuant to State law. The major role of the county with regard to these boards is the payment of the salaries of board members; even those salaries are prescribed by State law. Nevertheless, the boards are referred to as county entities, giving voters the mistaken impression that counties have some discretion over their functioning.
By changing the name of these county boards to reflect their status as a county division of the New Jersey Board of Taxation, this measure attempts to more appropriately reflect the reality of their operation.
In recognition of the provisions of Article VIII, Section II, paragraph 5 of the State Constitution concerning the State's payment for mandated programs, the bill provides that no board of taxation shall be required to effectuate the name change prescribed in R.S.54:3-2 until the supply of printed material on hand containing the former name of the county board of taxation has been exhausted.
Renames county boards of taxation.