New Jersey § 54:4-1
Full text of New Jersey New Jersey Statutes § 54:4-1, with citation guidance and answers to common questions.
§ 54:4-1.
Nothing herein shall be construed to affect any pending litigation, nor to repeal,
abate, cancel, cause to lapse, or otherwise affect in any manner, any assessment or
the lien or obligation to pay any taxes heretofore assessed to any taxpayer, or the
legal authority to collect taxes, interest and penalties which have accrued under
any provision of law repealed by this act, or under any other law, except as specifically
provided in this act; provided, however, that on and after the effective date of
this act no county board of taxation shall by resolution cause to be entered upon
the tax duplicate an assessment against any intangible personal property omitted by
the assessor, nor entertain any complaint for the adding of omitted intangible personal
property, save that any proceeding heretofore actually instituted for the listing
and assessment of omitted property may be prosecuted to its final conclusion without
respect to the provisions of this section.
Frequently Asked Questions About New Jersey § 54:4-1
What does New Jersey Statutes § 54:4-1 cover?
Section 54:4-1 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54:4-1?
A common citation format is "New Jersey Statutes § 54:4-1" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54:4-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.