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N.J.S.A. § 54:4-63.26.

Exempt property which ceases to be exempt

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

Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the same shall be assessable as omitted property as hereinafter provided. The county board of taxation shall, by resolution, cause such assessment to be made and entered upon the tax duplicate as in other cases of omitted property. Any such assessment shall be entered in the list known as the "Added Assessment List, 19 " of the municipality wherein said property is located.

L.1949, c. 144, p. 524, s. 1.

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In this chapter (40 sections)
  1. 54:4-62. · Amendment of assessment; grounds; computation
  2. 54:4-63.1. · "Completed" defined
  3. 54:4-63.10. · Payments by municipality to county
  4. 54:4-63.11. · Appeals from added assessments
  5. 54:4-63.11a. · Extension for hearing of appeal for added assessments
  6. 54:4-63.12. · Power of county board of taxation to assess omitted…
  7. 54:4-63.13. · Complaints of omitted property; procedure
  8. 54:4-63.14. · Summary hearing; judgment
  9. 54:4-63.15. · Assessment of omitted property
  10. 54:4-63.16. · Omitted assessment list and listing of assessments
  11. 54:4-63.17. · Filing of omitted assessment list and copy thereof;…
  12. 54:4-63.18. · Entry of omitted assessments; extension
  13. 54:4-63.19. · Duties of collector; taxpayer put upon notice
  14. 54:4-63.2. · Valuation of real property on which structures erected,…
  15. 54:4-63.20. · Time for payment of taxes; delinquent taxes; lien
  16. 54:4-63.21. · Collection of taxes and accounting
  17. 54:4-63.22. · Payments by municipalities to counties
  18. 54:4-63.23. · Review of judgment of county board of taxation
  19. 54:4-63.24. · Application of act
  20. 54:4-63.25. · Effective date
  21. 54:4-63.26. · Exempt property which ceases to be exempt
  22. 54:4-63.27. · Valuation of property previously exempt
  23. 54:4-63.28. · Time when exemption ceased as affecting time of assessment
  24. 54:4-63.29. · Law applicable to property which ceases to be exempt
  25. 54:4-63.3. · Structure erected, etc., after October 1st and completed…
  26. 54:4-63.30. · Effective date
  27. 54:4-63.31. · Assessment of omitted property; determination of taxable…
  28. 54:4-63.32. · Assessor's omitted list; filing; public record
  29. 54:4-63.33. · Listing names and properties; forms and methods
  30. 54:4-63.34. · Entry of omitted assessments upon omitted assessment list…
  31. 54:4-63.35. · Notice to owner of omitted tax assessment
  32. 54:4-63.36. · Tax bills; preparation and delivery; taxpayer put upon…
  33. 54:4-63.37. · Payment of taxes; collection and accounting
  34. 54:4-63.38. · Payments by municipality to county
  35. 54:4-63.39. · Appeals to county board of taxation from omitted…
  36. 54:4-63.39a. · Extension for hearing of appeal for omitted assessments
  37. 54:4-63.4. · Forms and methods prescribed by State Tax Commissioner
  38. 54:4-63.40. · Application of act
  39. 54:4-63.5. · Filing, examination, correction and delivery to collectors
  40. 54:4-63.6. · Entry of added assessments; extension of tax
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