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N.J.S.A. § 54:29A-25.

Reassessment; property omitted

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

a. Whenever the commissioner shall determine that any tax or taxes assessed pursuant to this act were less than or in excess of the amount thereof lawfully assessable, he may correct such deficiency or error by reassessing such tax, or any part thereof.

b. Whenever property subject to taxation under this act has or shall have been omitted from assessment by failure of the taxpayer to include it in a return of information, or otherwise, the commissioner may, if he finds that such property has been omitted from his assessment, cause such property to be assessed for any omitted years in accordance with the provisions of this act.

L.1941, c. 291, p. 782, s. 25.

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In this chapter (40 sections)
  1. 54:29A-8. · Leased property
  2. 54:29A-10. · Grade crossing improvements exempt
  3. 54:29A-11. · Assessment in lieu
  4. 54:29A-12. · Assessment procedure
  5. 54:29A-13. · Franchise excise
  6. 54:29A-14. · Measure of franchise tax
  7. 54:29A-15. · Assessment; franchise tax
  8. 54:29A-16. · Local assessors; information returns
  9. 54:29A-17. · Classification of railroad property; valuation of class II…
  10. 54:29A-17.1. · Valuation; improvements to capital facilities
  11. 54:29A-18.1. · Inspection of classifications and valuations; informal…
  12. 54:29A-21. · Tax statements
  13. 54:29A-22. · Certification to Comptroller
  14. 54:29A-23. · Tax for State use
  15. 54:29A-24.1. · Replacement revenue to municipalities
  16. 54:29A-24.2. · Definitions
  17. 54:29A-24.3. · Appropriation and payment of state aid; amount;…
  18. 54:29A-24.4. · Payment to collector or other proper officer; time;…
  19. 54:29A-24.5. · Delivery of statement to municipality concerning state…
  20. 54:29A-24.6. · Adjustments in valuation
  21. 54:29A-25. · Reassessment; property omitted
  22. 54:29A-26. · Review of assessments; notice
  23. 54:29A-27. · Period of limitations
  24. 54:29A-28. · Certification to Comptroller
  25. 54:29A-29. · Credit for taxes paid locally
  26. 54:29A-30. · Disposition of receipts
  27. 54:29A-31. · Appeal to tax court
  28. 54:29A-32. · Complaint and notice
  29. 54:29A-33. · Hearing upon complaint
  30. 54:29A-34. · Conclusion of hearings
  31. 54:29A-35. · Certifications
  32. 54:29A-43.1. · Dual assessment; appeal to tax court
  33. 54:29A-43.6. · Repeals
  34. 54:29A-44. · Returns of information
  35. 54:29A-45. · Returns; form and content
  36. 54:29A-46. · Payments; due dates
  37. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  38. 54:29A-48. · Payment by person interested
  39. 54:29A-49. · Payment pending litigation; credits
  40. 54:29A-50. · Payments pending litigation; distribution
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