New Jersey Code § 54:4-63.12

Power of county board of taxation to assess omitted property
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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.

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