Where property omitted by a taxpayer is assessed under N.J.A.C. 18:23-6.2, Omitted property, or where the tax is reassessed under N.J.A.C. 18:23-6.1, Reassessment, notice thereof is immediately given to the taxpayer. Upon receipt of such notice, the taxpayer may request an administrative review of such assessment or reassessment.
N.J. Admin. Code § 18:23-6.5