Partnertax.ai Start free trial

N.J.S.A. § 54:4-63.31.

Assessment of omitted property; determination of taxable value

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

In any tax year or in the next succeeding tax year the assessor of any taxing district, may in accordance with the provisions of this act, assess any taxable property omitted from the assessment list for the particular tax year. The taxable value of such property shall be determined as of October 1 of the preceding year.

L.1968, c. 184, s. 1, eff. July 19, 1968. Amended by L.1975, c. 365, s. 1, eff. March 3, 1976; L.1981, c. 393, s. 23, eff. Jan. 6, 1982.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:4-63.13. · Complaints of omitted property; procedure
  2. 54:4-63.14. · Summary hearing; judgment
  3. 54:4-63.15. · Assessment of omitted property
  4. 54:4-63.16. · Omitted assessment list and listing of assessments
  5. 54:4-63.17. · Filing of omitted assessment list and copy thereof;…
  6. 54:4-63.18. · Entry of omitted assessments; extension
  7. 54:4-63.19. · Duties of collector; taxpayer put upon notice
  8. 54:4-63.2. · Valuation of real property on which structures erected,…
  9. 54:4-63.20. · Time for payment of taxes; delinquent taxes; lien
  10. 54:4-63.21. · Collection of taxes and accounting
  11. 54:4-63.22. · Payments by municipalities to counties
  12. 54:4-63.23. · Review of judgment of county board of taxation
  13. 54:4-63.24. · Application of act
  14. 54:4-63.25. · Effective date
  15. 54:4-63.26. · Exempt property which ceases to be exempt
  16. 54:4-63.27. · Valuation of property previously exempt
  17. 54:4-63.28. · Time when exemption ceased as affecting time of assessment
  18. 54:4-63.29. · Law applicable to property which ceases to be exempt
  19. 54:4-63.3. · Structure erected, etc., after October 1st and completed…
  20. 54:4-63.30. · Effective date
  21. 54:4-63.31. · Assessment of omitted property; determination of taxable…
  22. 54:4-63.32. · Assessor's omitted list; filing; public record
  23. 54:4-63.33. · Listing names and properties; forms and methods
  24. 54:4-63.34. · Entry of omitted assessments upon omitted assessment list…
  25. 54:4-63.35. · Notice to owner of omitted tax assessment
  26. 54:4-63.36. · Tax bills; preparation and delivery; taxpayer put upon…
  27. 54:4-63.37. · Payment of taxes; collection and accounting
  28. 54:4-63.38. · Payments by municipality to county
  29. 54:4-63.39. · Appeals to county board of taxation from omitted…
  30. 54:4-63.39a. · Extension for hearing of appeal for omitted assessments
  31. 54:4-63.4. · Forms and methods prescribed by State Tax Commissioner
  32. 54:4-63.40. · Application of act
  33. 54:4-63.5. · Filing, examination, correction and delivery to collectors
  34. 54:4-63.6. · Entry of added assessments; extension of tax
  35. 54:4-63.7. · Tax bills for added taxes
  36. 54:4-63.8. · Time of payment and delinquency
  37. 54:4-63.9. · Collection and accounting for taxes
  38. 54:4-64 · Delivery of tax bills
  39. 54:4-64.1. · Flood insurance; notice of eligibility and effect of…
  40. 54:4-64a. · Complete tax bill, computation of first and second…
Full table of contents →