New Jersey § 54:4-23
Full text of New Jersey New Jersey Statutes § 54:4-23, with citation guidance and answers to common questions.
§ 54:4-23.
The assessment, collection, apportionment and payment over of the roll-back taxes
imposed by section 8, 1 the attachment of the lien for such taxes, and the right of a taxing district, owner
or other interested party to review any judgment of the county board of taxation affecting
such roll-back taxes, shall be governed by the procedures provided for the assessment
and taxation of omitted property under chapter 413 of the laws of 1947. 2 Such procedures shall apply to each tax year for which roll-back taxes may be imposed,
notwithstanding the limitation prescribed in section 1 of said chapter respecting
the periods for which omitted property assessments may be imposed. 1
N.J.S.A. § 54:4-23.8. 2
N.J.S.A. § 54:4-63.12 et seq.
Frequently Asked Questions About New Jersey § 54:4-23
What does New Jersey Statutes § 54:4-23 cover?
Section 54:4-23 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 § 54:4-23?
A common citation format is "New Jersey Statutes § 54:4-23" (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 § 54:4-23 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.