CTC Exam Review EXAM Questions and Answers (latest version verified for
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1. New Jersey Statutes Annotated books to which tax collectors must frequently refer to
2. Title 54 statutes that dictate the office and activities of the tax col-
lector
3. Title 40 & 40A statutes that cover the appointment of the tax collector and
deal with municipalities and counties
4. Title 18 statutes that deal with education
5. Title Chapter Section and Sub- statutes are divided into
sections
6. ordinance municipal version of a law that is more permanent in nature
7. resolutions adopted and renewed annually
8. session laws (pamphlet laws) laws that are sequentially number and
published annually
9. County Municipality Special Dis- four types of local government
trict & School District
10. creatures of the state four forms of local government are called
11. 21 number of counties in NJ
12. 565 number of municipalities in NJ
13. city borough town township & types of municipalities
village
14. population & geographic loca- cities are classified by
tion
, CTC Exam Review EXAM Questions and Answers (latest version verified for
accuracy) | 2026\2027 Latest!! (Verified Answers) Study Guide
15. special districts Ex: Fire District, they have a separate tax rate and are gov-
ernment by a board
16. population, population density, counties are classified by
& geographic location
17. county government functions sheriff, penal system, county clerk, county road system,
medical examiner, probation, roads, surrogate
18. Taxes Exist when a property has been assessed by the tax assessor and
a tax rate has been applied
19. $1,000,000 state tax court can hear direct appeals where the assessed
value of a property is greater than
20. equalization, revision, review, county tax boards exist for
and enforcement
21. Full and Just Share of taxes County board of taxation is charged by statute with securing
the taxation of all property in the county and to ensure that
all property within its boundaries bears its full and just share
of taxes
22. March 1 County Tax Administrator must prepare and submit to the
board of taxation an equalization table by
23. July 1 Tax Assessor holds his/her office for a 4 year term beginning
24. Tax Assessor Duties include discovery & location of property, listing prop-
erty, determination of taxability, valuation of property, main-
tenance of sales equalization ratio, defense of appeals, su-
pervision of reassessment & revaluation
accuracy) | 2026\2027 Latest!! (Verified Answers) Study Guide
1. New Jersey Statutes Annotated books to which tax collectors must frequently refer to
2. Title 54 statutes that dictate the office and activities of the tax col-
lector
3. Title 40 & 40A statutes that cover the appointment of the tax collector and
deal with municipalities and counties
4. Title 18 statutes that deal with education
5. Title Chapter Section and Sub- statutes are divided into
sections
6. ordinance municipal version of a law that is more permanent in nature
7. resolutions adopted and renewed annually
8. session laws (pamphlet laws) laws that are sequentially number and
published annually
9. County Municipality Special Dis- four types of local government
trict & School District
10. creatures of the state four forms of local government are called
11. 21 number of counties in NJ
12. 565 number of municipalities in NJ
13. city borough town township & types of municipalities
village
14. population & geographic loca- cities are classified by
tion
, CTC Exam Review EXAM Questions and Answers (latest version verified for
accuracy) | 2026\2027 Latest!! (Verified Answers) Study Guide
15. special districts Ex: Fire District, they have a separate tax rate and are gov-
ernment by a board
16. population, population density, counties are classified by
& geographic location
17. county government functions sheriff, penal system, county clerk, county road system,
medical examiner, probation, roads, surrogate
18. Taxes Exist when a property has been assessed by the tax assessor and
a tax rate has been applied
19. $1,000,000 state tax court can hear direct appeals where the assessed
value of a property is greater than
20. equalization, revision, review, county tax boards exist for
and enforcement
21. Full and Just Share of taxes County board of taxation is charged by statute with securing
the taxation of all property in the county and to ensure that
all property within its boundaries bears its full and just share
of taxes
22. March 1 County Tax Administrator must prepare and submit to the
board of taxation an equalization table by
23. July 1 Tax Assessor holds his/her office for a 4 year term beginning
24. Tax Assessor Duties include discovery & location of property, listing prop-
erty, determination of taxability, valuation of property, main-
tenance of sales equalization ratio, defense of appeals, su-
pervision of reassessment & revaluation
