N.J. Admin. Code § 18:15-7.10

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:15-7.10 - Tax years when procedures applicable

(a) The procedures for the assessment, collection, apportionment and payment of the roll-back taxes, the attachment of the lien for such taxes, and the right of a taxing district, owner or other interested party to review any judgment of the county board of taxation affecting such roll-back taxes, apply to each tax year for which roll-back taxes may be imposed, regardless of or despite the limitation, prescribed in the Omitted Assessment Law, (N.J.S.A. 54:4-63.23 ) respecting the periods for which omitted assessments may be imposed.

(b) For the purpose of applying the roll-back tax authorized by the Farmland Assessment Act of 1964, the procedures of the Omitted Property Tax Law apply for the tax year in which a change in use takes place and in such of the two tax years immediately preceding in which the land was valued, assessed, and taxed under said Act.

Amended by 49 N.J.R. 118(b), effective 1/3/2017