N.J. Admin. Code § 18:15-7.6

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:15-7.6 - Procedure for assessment, collection, apportionment, and payment of roll-back taxes

The assessment, collection, apportionment, and payment of the roll-back taxes imposed by the Act is governed by the procedures set forth in N.J.S.A. 54:4-23.8 and 23.9 and the provisions of N.J.S.A. 54:4-63.12 through 63.30 for the assessment and taxation of omitted property.

N.J. Admin. Code § 18:15-7.6

Amended by R.2013 d.022, effective 2/19/2013.
See: 44 N.J.R. 2289(b), 45 N.J.R. 352(a).
Section was "Procedure for assessment, collection, apportionment and payment over of roll-back taxes". Rewrote the section.