New Jersey § 52:27bb-76

§ 52:27bb-76.

(a) After the board orders the preparation of tax lists pursuant to its powers under

sections seventy-four and seventy-five 1 of this act, the collector shall for each year prepare and certify to the county

board of taxation a list of all properties, real and personal, upon which no tax payments

have been made during the three fiscal years immediately preceding, to be known as

the “inactive list.” In each municipality in which the collector is required by this section to prepare

an inactive list, the assessor shall file his duplicate with the collector at least

ten days before he is required to file his assessment list and duplicate with the

county board of taxation. The collector shall indicate by a check mark in the left-hand margin of each page

at the appropriate lines those properties which are on his inactive list. The collector shall attend before the county board of taxation upon two days' notice

from the county board, but not less than ten days after the duplicate is delivered

to him, and at such time he shall file with the board the assessor's duplicate, together

with his complete inactive list and a true copy thereof, such list and copy to be

verified by affidavit of the collector. The county board shall cause the inactive list and the copy thereof to be annexed

to the appropriate tax list and duplicate, respectively. (b) The county board of taxation shall deduct from the valuations upon the assessor's

tax list and duplicate the aggregate valuations of properties appearing upon inactive

lists prior to fixing and adjusting the amount of State, State school and county tax

to be levied in each taxing district and prior to causing the tax rate to be entered

as provided by law. The amount of tax at the rate so entered, however, shall also be extended on the

tax duplicates against each assessment on the inactive lists, and shall be and remain

payable and enforceable in accordance with the provisions of Title 54 of the Revised

Statutes. The table of aggregates, as required by section 54:4-52 of the Revised Statutes,

shall not include items appearing upon the inactive lists. (c) Nothing in this section shall be construed to relieve an assessor of any duty

or obligation otherwise imposed by law, except that an assessor shall not incur any

penalty for failure to file his duplicate with the county board of taxation during

such period and only so long as it is actually in the physical possession of the collector

pursuant to this act. 2 1

N.J.S.A. §§ 52:27BB-74, 52:27BB-75. 2

N.J.S.A. §§ 52:27BB-1 to 52:27BB-100.