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N.J.S.A. § 54:4-63.15.

Assessment of omitted property

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

If the county board, by its said judgment, shall determine that the property specified was omitted from the assessment for the particular year, the amount of the assessment shall be fixed by the judgment and the omitted property shall thereupon be assessed for the particular year in such amount. The amount of the assessment shall be entered by the assessor as an omitted assessment against such property in an "Omitted property assessment list, 19 ," according to the particular year.

L.1947, c. 413, p. 1284, s. 4.

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In this chapter (40 sections)
  1. 54:4-52 · Table of aggregates for county; prepared by county board
  2. 54:4-52.1. · Effective date
  3. 54:4-53. · Clerical errors; adjustment in following year
  4. 54:4-54. · Correction of errors; assessment against or payment on wrong…
  5. 54:4-55. · Corrected duplicates returned to taxing districts; lists…
  6. 54:4-55.1. · Custody of duplicate tax lists by collectors--Failure to…
  7. 54:4-56. · Taxes on property sold; apportionment; lien unaffected
  8. 54:4-57. · Taxes on federal property; payment by municipality deferred…
  9. 54:4-58. · Tax, assessment or water rate not set aside for…
  10. 54:4-59. · Court to amend and fix amount due
  11. 54:4-60. · Lien; court may make proper levy
  12. 54:4-61. · When assessment not to be set aside
  13. 54:4-62. · Amendment of assessment; grounds; computation
  14. 54:4-63.1. · "Completed" defined
  15. 54:4-63.10. · Payments by municipality to county
  16. 54:4-63.11. · Appeals from added assessments
  17. 54:4-63.11a. · Extension for hearing of appeal for added assessments
  18. 54:4-63.12. · Power of county board of taxation to assess omitted…
  19. 54:4-63.13. · Complaints of omitted property; procedure
  20. 54:4-63.14. · Summary hearing; judgment
  21. 54:4-63.15. · Assessment of omitted property
  22. 54:4-63.16. · Omitted assessment list and listing of assessments
  23. 54:4-63.17. · Filing of omitted assessment list and copy thereof;…
  24. 54:4-63.18. · Entry of omitted assessments; extension
  25. 54:4-63.19. · Duties of collector; taxpayer put upon notice
  26. 54:4-63.2. · Valuation of real property on which structures erected,…
  27. 54:4-63.20. · Time for payment of taxes; delinquent taxes; lien
  28. 54:4-63.21. · Collection of taxes and accounting
  29. 54:4-63.22. · Payments by municipalities to counties
  30. 54:4-63.23. · Review of judgment of county board of taxation
  31. 54:4-63.24. · Application of act
  32. 54:4-63.25. · Effective date
  33. 54:4-63.26. · Exempt property which ceases to be exempt
  34. 54:4-63.27. · Valuation of property previously exempt
  35. 54:4-63.28. · Time when exemption ceased as affecting time of assessment
  36. 54:4-63.29. · Law applicable to property which ceases to be exempt
  37. 54:4-63.3. · Structure erected, etc., after October 1st and completed…
  38. 54:4-63.30. · Effective date
  39. 54:4-63.31. · Assessment of omitted property; determination of taxable…
  40. 54:4-63.32. · Assessor's omitted list; filing; public record
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