A2107

Sponsored by:

Assemblyman JERRY GREEN

District 22 (Middlesex, Somerset and Union)

Assemblyman JOHN DIMAIO

District 23 (Hunterdon, Somerset and Warren)

Assemblyman ANTHONY M. BUCCO

District 25 (Morris and Somerset)

Co-Sponsored by:

Assemblywomen Handlin and Vainieri Huttle

SYNOPSIS

Decreases membership of county boards of taxation to 2004 level.

CURRENT VERSION OF TEXT

Introduced Pending Technical Review by Legislative Counsel.

An Act decreasing the membership of county boards of taxation and amending R.S.54:3-2.

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 board of taxation, and be composed of [five] 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 [three] two of the members belong to the same political party. In counties having a population of more than 510,000 there shall be [seven] five members of whom no more than [four] three shall belong to the same political party. For the purposes of this section, "population" means the State population according to the most recent 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.2005, c.44, s.1)

2. The terms of office of the members of a county tax board appointed pursuant to the provisions of section 1 of P.L.2005, c.44 (R.S.54:3-2) shall terminate on the effective date of this act and those people appointed pursuant to that act shall cease to be members of the county tax board.

3. This act shall take effect immediately.

STATEMENT

The provisions of this bill would decrease the memberships of the 21 county boards of taxation by returning the currently authorized numbers of members on those 21 county boards of taxation to the numbers of members on those boards prior to the enactment of P.L.2005, c.44 on March 21, 2005, effectively nullifying the effect of P.L.2005, c.44.

Under the provisions of the bill, the membership of county boards of taxation that currently have five members would be decreased to three members, and the membership of county boards of taxation that currently have seven members would be decreased to five members. The bill would ensure that no more than two of the members of a three-member board and that no more than three members of a five-member board would belong to the same political party.

County Boards of Taxation currently authorized a seven-member board that would be decreased to a five-member board under this bill include Bergen, Essex, Hudson, Middlesex, Union, Monmouth, and Ocean counties.

County Boards of Taxation currently authorized a five-member board that would be decreased to a three-member board under this amendment include Camden, Passaic, Morris, Burlington, Mercer, Somerset, Gloucester, Cumberland, Sussex, Hunterdon, Warren, Salem, Atlantic, and Cape May counties.

The terms of office for the new members of county boards of taxation appointed pursuant to P.L.2005, c.44 would terminate on the effective date of this bill.