reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-63.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.10 - Payments by municipality to county

54:4-63.10. Payments by municipality to county  The municipality on February fifteenth of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the added assessment list for the previous year by the county and State rate for the preceding year, and such amount shall be for the use of the county. L.1941, c. 397, p. 1019, s. 10.
NJ Rev Stat § 54:4-63.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.11 - Appeals from added assessments

54:4-63.11. Appeals from added assessments  11. Appeals from added assessments may be made to the county board of taxation on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later, and the county board of taxation shall hear and determine all such appeals within one month after the last day for filing such appeals; provided, however, that appeals from added assessments may be made directly to the Tax Court on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later, if the aggregate assessed valuation of the property exceeds $750,000.00. Within ten days of the completion of the bulk mailing of tax bills for added assessments, the collector of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. Appeals to the Tax Court from the judgment of the county board of taxation shall be made within 45 days from the date fixed for final decisions by the county board of taxation on appeals from added assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real property assessments. L.1941,c.397,s.11; amended 1983, c.36, s.18; 1999, c.208, s.7.
NJ Rev Stat § 54:4-63.11a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.11a - Extension for hearing of appeal for added assessments

54:4-63.11a. Extension for hearing of appeal for added assessments  8. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's added assessments within the time prescribed in section 11 of P.L.1941, c.397 (C.54:4-63.11), 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.8.
NJ Rev Stat § 54:4-63.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.12 - Power of county board of taxation to assess omitted property

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.
NJ Rev Stat § 54:4-63.13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.13 - Complaints of omitted property; procedure

54:4-63.13. Complaints of omitted property; procedure  2. On the written complaint of the tax assessor, the collector of taxes, or any taxpayer, of the taxing district, or of the governing body thereof, or upon a resolution by the county board of taxation, of its own motion, the county board of taxation shall hear the matter. Any such complaint or motion shall specify the property alleged to have been omitted and the particular year of the assessment. At least 15 days' notice in writing shall be given to the owner of the property of the time and place of the hearing and the notice shall specify the property alleged to have been omitted and the particular year of the assessment. The notice may be served by certified mail. The collector shall present such complaints and serve such notices as the governing body may direct and shall attend before the county board of taxation and subpoena proper witnesses and pay their fees. He shall receive reimbursement therefor and two dollars ($2.00) for every day he shall attend for his services from the taxing district. When the tax assessor files a complaint, the tax board shall send a notice of the complaint to the tax collector.  L.1947,c.413,s.2; amended 1991,c.439.
NJ Rev Stat § 54:4-63.14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.14 - Summary hearing; judgment

54:4-63.14. Summary hearing; judgment  At the time and place of the hearing or of the adjournment thereof and upon proof of the service of the notice, the county board of taxation shall hear the matter in a summary manner and shall render such judgment as shall be proper upon the proofs presented. A copy of the judgment shall be sent to the assessor of the taxing district and to the owner of the property. L.1947, c. 413, p. 1284, s. 3.
NJ Rev Stat § 54:4-63.15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.15 - Assessment of omitted property

54:4-63.15. Assessment of omitted property  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.
NJ Rev Stat § 54:4-63.16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.16 - Omitted assessment list and listing of assessments

54:4-63.16. Omitted assessment list and listing of assessments  The omitted assessment list and the listing of assessments therein shall follow such forms and methods as may be prescribed by the director of the division of taxation in the State Department of Taxation and Finance. L.1947, c. 413, p. 1284, s. 5.
NJ Rev Stat § 54:4-63.17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors

54:4-63.17. Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors  On October first in any year wherein prior thereto the county board of taxation shall have rendered a judgment assessing omitted property for that year or the preceding year, the assessor shall file the omitted assessment list and a true copy thereof, to be called the "Assessor's omitted property assessment duplicate," with the county board of taxation. The county board of taxation shall examine, revise and correct the omitted assessment lists and duplicates, if any be filed, and, on or before October tenth in each year, cause the corrected, revised and completed duplicate, if any, certified by it to be a true record of the omitted taxes assessed, to be delivered to the collectors of the taxing districts in the county, affected by such omitted assessments and the omitted property assessment lists shall remain in the office of the board as a public record. L.1947, c. 413, p. 1285, s. 6.
NJ Rev Stat § 54:4-63.18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.18 - Entry of omitted assessments; extension

54:4-63.18. Entry of omitted assessments; extension  Omitted assessments shall be entered in the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as similar property was taxed for the particular year. L.1947, c. 413, p. 1285, s. 7.
NJ Rev Stat § 54:4-63.19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.19 - Duties of collector; taxpayer put upon notice

54:4-63.19. Duties of collector; taxpayer put upon notice  As soon as an omitted property assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills therefor to the owners whose property has been assessed as omitted for the particular year; and shall complete that work at least one week before November first. The validity of any such tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill, but every taxpayer, to whom a copy of any such judgment of a county board of taxation is sent, is put upon notice to ascertain from the proper official of the taxing district the amount which may be due for taxes upon the assessment of the omitted property according to such judgment. L.1947, c. 413, p. 1285, s. 8.
NJ Rev Stat § 54:4-63.20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien

54:4-63.20. Time for payment of taxes; delinquent taxes; lien  Taxes assessed upon omitted property shall be payable on the first day of November following the rendering of the judgment of assessment by the county board of taxation; provided, such judgment be rendered before October first of that year. When the judgment of the county board of taxation is rendered subsequent to October first and prior to December thirty-first, the taxes assessed upon omitted property shall be payable on the first day of November in the following year. After the date when such taxes become payable, if unpaid, they shall become delinquent. Any such taxes, if upon real property, shall become a lien upon the real property assessed, from January first of the year in which the judgment of the county board of taxation shall be rendered. L.1947, c. 413, p. 1286, s. 9.
NJ Rev Stat § 54:4-63.21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.21 - Collection of taxes and accounting

54:4-63.21. Collection of taxes and accounting  All taxes on account of assessments entered in the omitted property assessment list shall be collected and accounted for in the same manner as other taxes. L.1947, c. 413, p. 1286, s. 10.
NJ Rev Stat § 54:4-63.22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.22 - Payments by municipalities to counties

54:4-63.22. Payments by municipalities to counties  The municipality, on February fifteenth of each year, shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments, if any, in the omitted property assessment list for the previous year by the county and State rate for the particular year of the assessment, and such amount shall be for the use of the county. L.1947, c. 413, p. 1286, s. 11.
NJ Rev Stat § 54:4-63.23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.23 - Review of judgment of county board of taxation

54:4-63.23. Review of judgment of county board of taxation  Any judgment of the county board of taxation assessing omitted property for a particular year may be reviewed by the tax court upon an appeal taken by the taxing district, owner or other interested party, taken and prosecuted in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1947, c. 413, p. 1286, s. 12. Amended by L.1983, c. 36, s. 19, eff. Jan. 26, 1983.
NJ Rev Stat § 54:4-63.24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.24 - Application of act

54:4-63.24. Application of act  This act shall be applicable to assessments for property omitted from assessments for the year one thousand nine hundred and forty-seven and thereafter. L.1947, c. 413, p. 1288, s. 16.
NJ Rev Stat § 54:4-63.25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.25 - Effective date

54:4-63.25. Effective date  This act shall take effect July first, one thousand nine hundred and forty-seven. L.1947, c. 413, p. 1288, s. 17.
NJ Rev Stat § 54:4-63.26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.26 - Exempt property which ceases to be exempt

54:4-63.26. Exempt property which ceases to be exempt  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.
NJ Rev Stat § 54:4-63.27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.27 - Valuation of property previously exempt

54:4-63.27. Valuation of property previously exempt  The valuation of any such property for the purpose of the assessment shall be based upon the assessor's valuation of the property previously made and listed separately as exempt property, subject to equalization and revision by the county board of taxation. L.1949, c. 144, p. 525, s. 2.
NJ Rev Stat § 54:4-63.28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment

54:4-63.28. Time when exemption ceased as affecting time of assessment  All such property shall be assessed and taxed as follows: If the right to exemption ceased in any tax year, the property shall be assessed and taxed as of the first day of the month following the date when the right to exemption ceased, for the proportionate part of the said year then remaining. The amount of tax shall be determined by multiplying the amount which the tax would be if such tax were for the entire year by the number of whole months remaining in the calendar year after the date when the right to exemption ceased and dividing the result by 12. L.1949, c. 144, p. 525, s. 3. Amended by L.1974, c. 103, s. 2, eff. Oct. 1, 1974.
NJ Rev Stat § 54:4-63.29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.29 - Law applicable to property which ceases to be exempt

54:4-63.29. Law applicable to property which ceases to be exempt  Except as otherwise provided herein, the provisions of "An act concerning the assessment and collection of taxes, and supplementing chapter four of Title 54 of the Revised Statutes," approved December twenty-seventh, one thousand nine hundred and forty-one (P.L.1941, c. 397), in respect to the entry of the assessments in the Added Assessment Lists, the preparation of the tax bills, the collection of the taxes, the times for the payment of the taxes and the other procedural provisions shall be applicable to assessments made under this act. L.1949, c. 144, p. 525, s. 4.
NJ Rev Stat § 54:4-63.30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.30 - Effective date

54:4-63.30. Effective date  This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 144, p. 526, s. 5.
NJ Rev Stat § 54:4-63.31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.31 - Assessment of omitted property; determination of taxable value

54:4-63.31. Assessment of omitted property; determination of taxable value  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.
NJ Rev Stat § 54:4-63.32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.32 - Assessor's omitted list; filing; public record

54:4-63.32. Assessor's omitted list; filing; public record  On October 1 in any year in which prior thereto, the assessor has assessed omitted property, the assessor shall file an assessor's omitted list and a true copy thereof, to be called the "Assessor's Omitted Property Assessment Duplicate" with the county board of taxation. The county board of taxation shall examine, revise and correct the omitted assessment lists and duplicates, if any be filed, and, on or before October 10 in each year, cause the corrected, revised and completed duplicates, if any, certified by it to be a true record of the omitted taxes assessed, to be delivered to the assessors and the collectors of the taxing districts in the county, affected by such omitted assessments and the omitted assessments lists shall remain in the office of the board as a public record. L.1968, c. 184, s. 2, eff. July 19, 1968. Amended by L.1981, c. 393, s. 24, eff. Jan. 6, 1982.
NJ Rev Stat § 54:4-63.33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.33 - Listing names and properties; forms and methods

54:4-63.33. Listing names and properties; forms and methods  In listing the names and properties in the omitted assessment list, the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation. L.1968, c. 184, s. 3, eff. July 19, 1968.
NJ Rev Stat § 54:4-63.34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax

54:4-63.34. Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax  Omitted assessments shall be entered on the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as real and personal property in the particular taxing district is being taxed in the particular year. L.1968, c. 184, s. 4, eff. July 19, 1968.
NJ Rev Stat § 54:4-63.35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.35 - Notice to owner of omitted tax assessment

54:4-63.35. Notice to owner of omitted tax assessment  As soon as the certified copy of the omitted assessment list is received by the assessor from the county board the assessor shall cause a notice to be sent by certified mail to the owner of each of the properties affected stating that an omitted tax assessment has been made as to the taxpayer's property and that the tax payable as a result thereof may be ascertained from the collector of taxes of the taxing district. L.1968, c. 184, s. 5, eff. July 19, 1968. Amended by L.1981, c. 393, s. 25, eff. Jan. 6, 1982.
NJ Rev Stat § 54:4-63.36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice

54:4-63.36. Tax bills; preparation and delivery; taxpayer put upon notice  As soon as the omitted assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of preparing, completing, mailing or otherwise delivering the tax bills therefor to the owners whose property has been assessed as omitted assessments and shall complete that work at least 1 week before November 1. The validity of any omitted tax or assessment or the time at which it shall be payable shall not be affected by the failure of a taxpayer to receive a tax bill, but every taxpayer to whom a notice of an omitted assessment has been sent in accordance with section 5 of this act is put upon notice to ascertain from the collector of taxes of the taxing district the amount which may be due for taxes or assessments against him or his property for omitted assessments. L.1968, c. 184, s. 6, eff. July 19, 1968.
NJ Rev Stat § 54:4-63.37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.37 - Payment of taxes; collection and accounting

54:4-63.37. Payment of taxes; collection and accounting  Taxes assessed under this act shall be payable on November 1 of the year of levy after which date, if unpaid, they shall become delinquent, and all taxes on account of assessments entered in the omitted assessment list shall be collected and accounted for in the same manner as other taxes. L.1968, c. 184, s. 7, eff. July 19, 1968.
NJ Rev Stat § 54:4-63.38 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.38 - Payments by municipality to county

54:4-63.38. Payments by municipality to county  The municipality on February 15 of each year shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments in the omitted assessment list for the previous year by the county and State rate for the preceding year, and such amount shall be for the use of the county. L.1968, c. 184, s. 8, eff. July 19, 1968.
NJ Rev Stat § 54:4-63.39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments

54:4-63.39. Appeals to county board of taxation from omitted assessments  9. Appeals from assessor's omitted assessments may be made to the county board of taxation on or before December 1 of the year of levy or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, and the county board shall hear and determine all such appeals within one month after the last day for filing such appeals, provided, however, that appeals from assessor's omitted assessments may be made directly to the Tax Court on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, if the aggregate assessed valuation of the property exceeds $750,000.00. Within ten days of completion of the bulk mailing of tax bills for omitted assessments, the collector of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. Appeals to the Tax Court from the judgment of the county board of taxation shall be made within 45 days from the date fixed for final decisions by the county board of taxation on appeals from assessor's omitted assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real and personal property assessments. L.1968,c.184,s.9; amended 1983, c.36, s.20; 1999, c.208, s.9.
NJ Rev Stat § 54:4-63.39a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments

54:4-63.39a. Extension for hearing of appeal for omitted assessments  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.