N.J.S.A. § 54:4-53.
Clerical errors; adjustment in following year
The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes.
Amended by L.1957, c. 8, p. 21, s. 2.
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In this chapter (40 sections)
- 54:4-37. · Penalty for failure to file duplicate; removal of assessor
- 54:4-38 · Public inspection notice; advertisement; appeals
- 54:4-38.1 · Notice of current assessment, preceding year's taxes,…
- 54:4-39. · Amount appropriated for schools; notification by state…
- 54:4-40. · Amount required by general tax for state purposes;…
- 54:4-41. · County requirements certified by clerk of freeholders;…
- 54:4-42. · Tax requirements certified to county tax board
- 54:4-43. · Judgment executions added to tax requirements; duty of…
- 54:4-44. · Inclusion in next levy in certain cases
- 54:4-45 · Certified statement of amount of moneys appropriated for…
- 54:4-46. · Tax lists and duplicates revised by county board
- 54:4-46.1. · Adding amount of approved tax deductions to net amount to…
- 54:4-47. · Revision and equalization; functions of county board
- 54:4-48. · Changes entered; amount of total tax fixed
- 54:4-49 · Apportionment valuation; amount to be apportioned among…
- 54:4-49.1. · Apportionment valuation; property with local property…
- 54:4-50. · Reductions in assessments after rate fixed; additional…
- 54:4-51. · Excess payment; crediting and application
- 54:4-52 · Table of aggregates for county; prepared by county board
- 54:4-52.1. · Effective date
- 54:4-53. · Clerical errors; adjustment in following year
- 54:4-54. · Correction of errors; assessment against or payment on wrong…
- 54:4-55. · Corrected duplicates returned to taxing districts; lists…
- 54:4-55.1. · Custody of duplicate tax lists by collectors--Failure to…
- 54:4-56. · Taxes on property sold; apportionment; lien unaffected
- 54:4-57. · Taxes on federal property; payment by municipality deferred…
- 54:4-58. · Tax, assessment or water rate not set aside for…
- 54:4-59. · Court to amend and fix amount due
- 54:4-60. · Lien; court may make proper levy
- 54:4-61. · When assessment not to be set aside
- 54:4-62. · Amendment of assessment; grounds; computation
- 54:4-63.1. · "Completed" defined
- 54:4-63.10. · Payments by municipality to county
- 54:4-63.11. · Appeals from added assessments
- 54:4-63.11a. · Extension for hearing of appeal for added assessments
- 54:4-63.12. · Power of county board of taxation to assess omitted…
- 54:4-63.13. · Complaints of omitted property; procedure
- 54:4-63.14. · Summary hearing; judgment
- 54:4-63.15. · Assessment of omitted property
- 54:4-63.16. · Omitted assessment list and listing of assessments