N.J.S.A. § 54:4-63.12.
Power of county board of taxation to assess omitted property
In any year or in the next succeeding year, the county board of taxation may, in accordance with the provisions of this act, assess any taxable property omitted from the assessment for the particular year.
L.1947, c. 413, p. 1283, s. 1.
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In this chapter (40 sections)
- 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
- 54:4-63.17. · Filing of omitted assessment list and copy thereof;…
- 54:4-63.18. · Entry of omitted assessments; extension
- 54:4-63.19. · Duties of collector; taxpayer put upon notice
- 54:4-63.2. · Valuation of real property on which structures erected,…
- 54:4-63.20. · Time for payment of taxes; delinquent taxes; lien
- 54:4-63.21. · Collection of taxes and accounting
- 54:4-63.22. · Payments by municipalities to counties
- 54:4-63.23. · Review of judgment of county board of taxation
- 54:4-63.24. · Application of act
- 54:4-63.25. · Effective date
- 54:4-63.26. · Exempt property which ceases to be exempt
- 54:4-63.27. · Valuation of property previously exempt
- 54:4-63.28. · Time when exemption ceased as affecting time of assessment
- 54:4-63.29. · Law applicable to property which ceases to be exempt
- 54:4-63.3. · Structure erected, etc., after October 1st and completed…