N.J.S.A. § 54:3-20.
Assessment of omitted property
The county board of taxation shall have the power to hear and determine matters of taxable property omitted from assessments.
Amended by L.1947, c. 413, p. 1287, s. 13.
Source: view the official text
In this chapter (40 sections)
- 54:3-3. · Terms; vacancies
- 54:3-4. · Oath; filing
- 54:3-5. · President of board; election; duties on written memorandum of…
- 54:3-5.1 · Reports to the director
- 54:3-6 · Salaries of board members
- 54:3-7. · County tax administrator
- 54:3-7.1. · Reference to secretary of county board of taxation to mean…
- 54:3-7.2. · Training program
- 54:3-8. · Salaries of administrator, assistants
- 54:3-9. · Tenure
- 54:3-10. · Administrator; removal; charges in writing; notice; trial;…
- 54:3-11. · County boards of taxation replace predecessors
- 54:3-12. · Other county and local boards abolished; exception
- 54:3-13. · Secure taxation at taxable value
- 54:3-14. · Petitions of appeal, rules, regulations and procedures;…
- 54:3-15. · Boards to view assessed properties; meetings
- 54:3-16. · Administrator; responsibility for administrative functions…
- 54:3-17 · Ratio of assessment to value; equalization table; copies to…
- 54:3-18 · Meeting to review equalization table; hearing and notice
- 54:3-19. · Valuations of property as confirmed to be final; copies of…
- 54:3-20. · Assessment of omitted property
- 54:3-20.1. · Reference to one or more members to take testimony
- 54:3-21 · Appeal by taxpayer or taxing district; petition; complaint;…
- 54:3-21.3. · Fees
- 54:3-21.3a · Use of revenues from fees
- 54:3-22. · Hearing of appeals; witnesses; evidence; revision of taxable…
- 54:3-23. · Disobedience of witness, punishment
- 54:3-24. · Perjury
- 54:3-25. · Quorum; majority may act
- 54:3-26. · Hearing, determination of appeals
- 54:3-26.1. · Extension of time for hearing appeal
- 54:3-26a. · Action or determination of county board of taxation; review…
- 54:3-26b. · Review of judgment of county board of taxation
- 54:3-27. · Payment of taxes pending appeal
- 54:3-27.2 · Refund of excess taxes; interest
- 54:3-28. · Removal of member for cause; successor
- 54:3-30. · Permanent offices in certain counties; records public
- 54:3-31. · Traveling expenses of members and administrator paid by…
- 54:3-32 · Preparation of annual budget request by county tax…
- 54A:3-1 · Personal exemptions and deductions