NJ Certified Tax Collector I - State Exam - Chapter 3
Questions with Answers (100% Correct Answers)
What three basic functions interact frequently? —Answer: County Board of Taxation,
Municipal Tax Assessor and Municipal Tax Collector
Why do taxes on a property exist? —Answer: When the Tax Assessor has assessed the property
and the tax rate is applied.
Who may hear direct tax appeals? —Answer: The State Tax Court if the assessed value is in
excess of 1 million or an appeal of a judgement rendered by a County Board of Taxation.
County Board of Taxations is responsible for tax appeals.
What is the County Board of Taxation? —Answer: A creature of the state. Their responsibility
is to
1. Equalize tax values
2. Revise tax values
3. Review tax values
4. Enforce tax values
What is the composition of the County Board of Taxation? —Answer: There are 5 members
depending on class and popluation of the county. Appointed by the governor. Must be a
resident of the county. Must possess a Certified Tax Assessor certification from Rutgers within
24 months of appointment. Otherwise declared vacant.
© 2025 All rights reserved
Questions with Answers (100% Correct Answers)
What three basic functions interact frequently? —Answer: County Board of Taxation,
Municipal Tax Assessor and Municipal Tax Collector
Why do taxes on a property exist? —Answer: When the Tax Assessor has assessed the property
and the tax rate is applied.
Who may hear direct tax appeals? —Answer: The State Tax Court if the assessed value is in
excess of 1 million or an appeal of a judgement rendered by a County Board of Taxation.
County Board of Taxations is responsible for tax appeals.
What is the County Board of Taxation? —Answer: A creature of the state. Their responsibility
is to
1. Equalize tax values
2. Revise tax values
3. Review tax values
4. Enforce tax values
What is the composition of the County Board of Taxation? —Answer: There are 5 members
depending on class and popluation of the county. Appointed by the governor. Must be a
resident of the county. Must possess a Certified Tax Assessor certification from Rutgers within
24 months of appointment. Otherwise declared vacant.
© 2025 All rights reserved
