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N.J.S.A. § 54:4-63.39a.

Extension for hearing of appeal for omitted assessments

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

10. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's omitted assessments within the time prescribed in section 9 of P.L.1968, c.184 (C.54:4-63.39), it may at any time apply to the Director of the Division of Taxation for an extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals or that the number of appeals has increased sufficiently to warrant an extension of time or for other good cause shown.

L.1999,c.208,s.10.

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In this chapter (40 sections)
  1. 54:4-63.21. · Collection of taxes and accounting
  2. 54:4-63.22. · Payments by municipalities to counties
  3. 54:4-63.23. · Review of judgment of county board of taxation
  4. 54:4-63.24. · Application of act
  5. 54:4-63.25. · Effective date
  6. 54:4-63.26. · Exempt property which ceases to be exempt
  7. 54:4-63.27. · Valuation of property previously exempt
  8. 54:4-63.28. · Time when exemption ceased as affecting time of assessment
  9. 54:4-63.29. · Law applicable to property which ceases to be exempt
  10. 54:4-63.3. · Structure erected, etc., after October 1st and completed…
  11. 54:4-63.30. · Effective date
  12. 54:4-63.31. · Assessment of omitted property; determination of taxable…
  13. 54:4-63.32. · Assessor's omitted list; filing; public record
  14. 54:4-63.33. · Listing names and properties; forms and methods
  15. 54:4-63.34. · Entry of omitted assessments upon omitted assessment list…
  16. 54:4-63.35. · Notice to owner of omitted tax assessment
  17. 54:4-63.36. · Tax bills; preparation and delivery; taxpayer put upon…
  18. 54:4-63.37. · Payment of taxes; collection and accounting
  19. 54:4-63.38. · Payments by municipality to county
  20. 54:4-63.39. · Appeals to county board of taxation from omitted…
  21. 54:4-63.39a. · Extension for hearing of appeal for omitted assessments
  22. 54:4-63.4. · Forms and methods prescribed by State Tax Commissioner
  23. 54:4-63.40. · Application of act
  24. 54:4-63.5. · Filing, examination, correction and delivery to collectors
  25. 54:4-63.6. · Entry of added assessments; extension of tax
  26. 54:4-63.7. · Tax bills for added taxes
  27. 54:4-63.8. · Time of payment and delinquency
  28. 54:4-63.9. · Collection and accounting for taxes
  29. 54:4-64 · Delivery of tax bills
  30. 54:4-64.1. · Flood insurance; notice of eligibility and effect of…
  31. 54:4-64a. · Complete tax bill, computation of first and second…
  32. 54:4-65 · Form and content of property tax bills
  33. 54:4-65.1 · Additional information printed on tax bill
  34. 54:4-66 · When calendar year taxes payable, delinquent
  35. 54:4-66.1 · Fiscal year taxes payable, delinquent; definitions; formula
  36. 54:4-66.10 · Construction of act
  37. 54:4-66.11 · Immunity from certain liability
  38. 54:4-66.12 · Rules, regulations
  39. 54:4-66.2 · Estimated, reconciled tax bills for municipalities,…
  40. 54:4-66.3. · Estimated, reconciled tax bills for municipality operating…
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