745 July 2024
property tax procedure .................... 52
regional ........................................... 47
tax exemption ................................ 259
Schools ......................................... 47, 49, 50, 282
public schools and charter schools 267
Scuorzo case ................................................... 210
Secretary, county board of taxation .... See County
tax administrator
Seminaries ...................................................... 305
Senior citizens ................................ 177, 193, 197
homestead tax rebate ..................... 104
surviving spouses . 177, 187, 190, 192,
193, 221, 222, 223, 232, 234, 253,
254, 679
tax deduction 175, 195, 197, 205, 223,
225, 233, 234
Session laws ................................................... 119
Settlement stipulations.................................... 690
Sewerage authorities ....................................... 277
Sewerage companies ...................................... 543
Sewerage disposal system .............................. 352
Sewerage districts ............................................. 50
Small municipalities form of government ........ 43
Solar Farms..................................................... 530
Solar heating and cooling systems .......... 349, 530
Soldiers and sailors, crippled .......................... 328
Special districts ................................................. 50
powers ..................................... 50, 315
property tax procedures................... 52
Special Local Improvements, Improvement
Districts SIDS ............................................ 420
Sports and entertainment project .................... 313
SR-1A forms........................................... 135, 455
SR-3A forms, public records .......................... 646
SR-6 forms ..................................................... 654
Standard of value ............................................109
personal property used in business
........................................... 107, 553
real property .................................. 110
Standards, for shelters .....................................362
State aid to schools .........................................127
State and Local Tax Service ...........................120
State Farmland Evaluation Committee ...........537
State property
acquisition ..................................... 265
in lieu of property tax payments ... 265
Leasehold Taxation Act ................ 270
liability of State for acquisition of
taxable property ........................ 263
tax exemption ................................ 264
Storage tanks ..................................................113
Street lighting districts ......................................50
Street railway companies ................................544
Student Army Training Corps ........................208
Subdivisions ........................................... 500, 593
Summation approach to value ........................439
Sunshine Law (Open Public Meetings Act)......93
Superior Court ........................................ 687, 702
Supoena, assessor’s power of .........................560
Surety bonds ...................................................615
Surviving spouses ... See Senior Citizens, Disabled
Person, Surviving Spouses
Sale of property .... See Senior Citizens,
Disabled Person, Surviving Spouses
tax deduction ........ See Senior Citizens,
Disabled Person, Surviving Spouses
Table of Aggregates ........................................173
disposition ..................................... 174
form ............................................... 174