New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS
Section 18:12-4.1 - Definitions
Universal Citation: NJ Admin Code 18:12-4.1
Current through Register Vol. 56, No. 6, March 18, 2024
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise.
"Contract" means any agreement between a firm, as defined below, and a municipality for a revaluation or assistance with a reassessment of all of the real property in a municipality.
"Director" means the Director of the Division of Taxation.
"Firm" means any individual, partnership, corporation, or other association contracting to perform a revaluation or to assist with a reassessment.
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