2009 New Jersey Code
TITLE 18A - EDUCATION
Section 18A:8
18A:8-3.3 - Apportionment of school tax on annexation;  action by commissioner

18A:8-3.3.  Apportionment of school tax on annexation;  action by commissioner
    When a municipality or part of a municipality has heretofore been annexed or  shall be hereafter annexed to another municipality or municipalities and the  school taxes for the school year during which such annexation was or shall be  effected have been or shall have been levied and collected by the municipality  or municipalities as constituted prior to such annexation and paid to the board  of education in such municipality or regional board of education comprising in  part said municipality, the school tax for the said school year shall be  apportioned by the commissioner after a hearing upon notice to the  municipalities and boards of education to be affected, and, in making any such  apportionment, the commissioner shall take into consideration the number of  pupils, the tax ratables and the effect of the transfer resulting from such  annexation upon the educational program of the school district.  The  commissioner shall direct the board of education or the regional board of  education, as the case may be, of the municipality from which the said transfer  was made to pay to the board of education or regional board of education of the municipality or municipalities to which the annexation was made, such sums as  he shall determine to be payable under this section.  Any board of education or  regional board of education aggrieved by any such order of the commissioner  shall be entitled to have such order and the determination of the commissioner,  upon which any such order shall be made, reviewed by the state board, upon an  appeal to it, and upon any such review, the state board may affirm, reverse or  modify the order and determination appealed from and may make any determination  and order that should have been made by the commissioner.
 
L.1967, c.271.