New Jersey § 54:4-2

§ 54:4-2.

Section 13 of this act 1 shall apply to taxes on tangible household personal property and personal effects

due and payable in the year 1962 and thereafter, and the remainder of this act shall

apply to real and personal property taxes due and payable in the year 1965 and thereafter,

and shall not affect the obligation, lien, or duty to pay any taxes, interest or penalties

which have accrued or may accrue by virtue of any assessment made or which may be

made with respect to taxes levied for any year prior to the year 1965, nor shall this

act affect the legal authority to assess and collect taxes which may be or have been

due and payable prior to January 1, 1965, together with such interest and penalties

as would have accrued thereon under any provision of law amended or repealed hereby;

nor shall this act invalidate any assessments or affect any proceeding for the enforcement

thereof pending upon the effective date of this act or upon January 1, 1965, or during

the period between said dates. 1

N.J.S.A. § 54:4-9.2.