Tax Collection Exam
Review, TC 1, TC 2, TC 3
2026
Master Exam Prep Bundle
(Verified Questions & Answers)
A+ Grade Guaranteed
,The books to which Tax Collectors most frequently refer New Jersey Statutes Annotated
are known as the
_________________________________.
Laws are generally divided into two types: enacted, case
There are ___ forms of government in NJ and they are: 4, County, Municipal, School District, Special District
There are _____ counties in NJ 21
The governing body of each county is the: Board of County Commissioners
Some of the common functions undertaken by county judicial/sheriff, elections, county clerk, elections, county roads, probation, welfare
government are:
School districts are classified as: type 1 and type 2
Municipalities have no inherent local authority. They must state statutes
rely on __________ for the authority to perform their
functions.
Tax rate formula: Amount of Levy/Assessed Value x 100
The statutes that dictate the office and activities of the Tax Title 54
Collector are generally contained in N.J.S.A ________.
Statutes that cover the appointment of the Tax Collector Title 40 & 40A
are found in N.J.S.A Title ____________, and that deal
with Municipalities and Counties.
N.J.S.A Title 18 contains statutes that deal with Education
___________.
N.J.S.A Statutes are divided into _______, _______, Titles, Chapters, Sections, Subsections
_______, and _______.
A Municipal version of a law that is more permanent in ordinance
nature is an ____________.
___________ are adopted and renewed annually and Resolutions, at the end
expire ___ ___ _____ of the Municipality's fiscal year.
2026
,Rewrite the citation N.J.S.A 54:4-67 using the appropriate Title 54, Chapter 4, Section 67
words: N.J.S.A _________, _________, _________.
Session/Pamphlet Laws are _________ _________. sequentially numbered
The four forms of Local Government are ______, ______, County, Municipal, School District, Special District
______, and ______.
The four forms of Government are commonly called creatures of the state
________ ____ ____ ________.
There are ____ Counties and ____ Municipalities in New 21, 564
Jersey.
The 5 basic types of Municipalities are _____, ______, City, Borough, Town, Village and Township
______, ______, and ______.
Cities are also classed by ___________ and ________ population, geographic location
________.
An example of a Special District is a _______ _______. Fire District
Special Districts have a different _____ _____. Tax Rate
Counties are classified by _______, _______, and population, population density, geographic location
_______.
Some functions of county government are: penal system, County Road System, Welfare, Prosecutor, Medical examiner,
Elections, Probation, Sheriff, Surrogate, Superintendent of Schools, Registrar of
deeds and mortgages
In New Jersey, _______ ________ dictate which officials State Statutes
perform which functions.
Tax Collectors interact frequently with the _______ ___ County Board of Taxation, Tax Assessor
___ _______ and the ________ ________.
Taxes on a property do not exist until they have been tax rate
assessed by the Tax Assessor and a ____ ____ has been
applied.
The State Tax Court can hear direct appeals where the in excess of $1,000,000
assessed value of a property is ___ _______ ____
___________.
2026
, County Boards of Taxation exist for _____, _____, _____, equalization, revision, review, enforcement
and _____ of tax values.
The County Tax Administrator must prepare and submit to 3/1
the Board of Taxation an equalization table by
____________.
The County Board of Taxation is charged by ______ with Statute, property, it's full and just share of taxes
securing the taxation of all Property in the county and to
ensure that all _____ within its boundaries bears ___ ___
___ ____ _____ __ ____.
The Tax Assessor holds his/her office for a ___ _____ term 4 year, 7/1
beginning _______.
Some of the duties of the Tax Assessor are: Discovery and location of property, Listing of Property, Determines assessed value,
Maintains the sales equalization ratio, Defends appeals (county & state), Maintains
deductions, exemptions & abatements, Supervises re-evaluations and/or
reassessments,
The Assessor determines property values by 10/1
___________.
The 3 basic methods used to determine the assessed Reproduction Approach, Market Data Approach, Income Approach
value are _____ _____, _____ _____ _____, and _____
_____.
The Tax Assessor is charged with the duty of _________ extending
the tax amount due.
Added Assessments are for properties completed after 10/1
_________ of the pre-tax year.
An ___________ Assessment may be imposed for the Omitted
sale of exempt property.
Rollback taxes are imposed during any year when a change of use, 2 years
_______ __ ______ occurs on farmland property, and for
the ___ _____ immediately preceding.
The assessor files the field book with the _______ ____ County Tax Board, 1/10
______ on or before ______________ of the current year.
Only the Tax Assessor is empowered by statute to grant exemption
___________ from taxation.
Taxes are a _______________ ___________ on the land continueous lien
on which they are assessed.
All subsequent taxes, interest and penalties and costs accrue
____________ to the lien and become part of it.
2026
Review, TC 1, TC 2, TC 3
2026
Master Exam Prep Bundle
(Verified Questions & Answers)
A+ Grade Guaranteed
,The books to which Tax Collectors most frequently refer New Jersey Statutes Annotated
are known as the
_________________________________.
Laws are generally divided into two types: enacted, case
There are ___ forms of government in NJ and they are: 4, County, Municipal, School District, Special District
There are _____ counties in NJ 21
The governing body of each county is the: Board of County Commissioners
Some of the common functions undertaken by county judicial/sheriff, elections, county clerk, elections, county roads, probation, welfare
government are:
School districts are classified as: type 1 and type 2
Municipalities have no inherent local authority. They must state statutes
rely on __________ for the authority to perform their
functions.
Tax rate formula: Amount of Levy/Assessed Value x 100
The statutes that dictate the office and activities of the Tax Title 54
Collector are generally contained in N.J.S.A ________.
Statutes that cover the appointment of the Tax Collector Title 40 & 40A
are found in N.J.S.A Title ____________, and that deal
with Municipalities and Counties.
N.J.S.A Title 18 contains statutes that deal with Education
___________.
N.J.S.A Statutes are divided into _______, _______, Titles, Chapters, Sections, Subsections
_______, and _______.
A Municipal version of a law that is more permanent in ordinance
nature is an ____________.
___________ are adopted and renewed annually and Resolutions, at the end
expire ___ ___ _____ of the Municipality's fiscal year.
2026
,Rewrite the citation N.J.S.A 54:4-67 using the appropriate Title 54, Chapter 4, Section 67
words: N.J.S.A _________, _________, _________.
Session/Pamphlet Laws are _________ _________. sequentially numbered
The four forms of Local Government are ______, ______, County, Municipal, School District, Special District
______, and ______.
The four forms of Government are commonly called creatures of the state
________ ____ ____ ________.
There are ____ Counties and ____ Municipalities in New 21, 564
Jersey.
The 5 basic types of Municipalities are _____, ______, City, Borough, Town, Village and Township
______, ______, and ______.
Cities are also classed by ___________ and ________ population, geographic location
________.
An example of a Special District is a _______ _______. Fire District
Special Districts have a different _____ _____. Tax Rate
Counties are classified by _______, _______, and population, population density, geographic location
_______.
Some functions of county government are: penal system, County Road System, Welfare, Prosecutor, Medical examiner,
Elections, Probation, Sheriff, Surrogate, Superintendent of Schools, Registrar of
deeds and mortgages
In New Jersey, _______ ________ dictate which officials State Statutes
perform which functions.
Tax Collectors interact frequently with the _______ ___ County Board of Taxation, Tax Assessor
___ _______ and the ________ ________.
Taxes on a property do not exist until they have been tax rate
assessed by the Tax Assessor and a ____ ____ has been
applied.
The State Tax Court can hear direct appeals where the in excess of $1,000,000
assessed value of a property is ___ _______ ____
___________.
2026
, County Boards of Taxation exist for _____, _____, _____, equalization, revision, review, enforcement
and _____ of tax values.
The County Tax Administrator must prepare and submit to 3/1
the Board of Taxation an equalization table by
____________.
The County Board of Taxation is charged by ______ with Statute, property, it's full and just share of taxes
securing the taxation of all Property in the county and to
ensure that all _____ within its boundaries bears ___ ___
___ ____ _____ __ ____.
The Tax Assessor holds his/her office for a ___ _____ term 4 year, 7/1
beginning _______.
Some of the duties of the Tax Assessor are: Discovery and location of property, Listing of Property, Determines assessed value,
Maintains the sales equalization ratio, Defends appeals (county & state), Maintains
deductions, exemptions & abatements, Supervises re-evaluations and/or
reassessments,
The Assessor determines property values by 10/1
___________.
The 3 basic methods used to determine the assessed Reproduction Approach, Market Data Approach, Income Approach
value are _____ _____, _____ _____ _____, and _____
_____.
The Tax Assessor is charged with the duty of _________ extending
the tax amount due.
Added Assessments are for properties completed after 10/1
_________ of the pre-tax year.
An ___________ Assessment may be imposed for the Omitted
sale of exempt property.
Rollback taxes are imposed during any year when a change of use, 2 years
_______ __ ______ occurs on farmland property, and for
the ___ _____ immediately preceding.
The assessor files the field book with the _______ ____ County Tax Board, 1/10
______ on or before ______________ of the current year.
Only the Tax Assessor is empowered by statute to grant exemption
___________ from taxation.
Taxes are a _______________ ___________ on the land continueous lien
on which they are assessed.
All subsequent taxes, interest and penalties and costs accrue
____________ to the lien and become part of it.
2026
