New Jersey Code § 54:4-63.38

Payments by municipality to county
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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.

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