New Jersey § 54:4-9
Full text of New Jersey New Jersey Statutes § 54:4-9, with citation guidance and answers to common questions.
§ 54:4-9.
Except in the case of a willfully false or fraudulent return made with intent to evade
valuation, assessment or taxation of personal property pursuant to chapter 4 of Title
54 of the Revised Statutes, no increase in any taxable valuation of property reported
or required to be reported in such return shall be made by the assessor after the
expiration of 2 years from the date of the filing of a return; provided that where
no return required by law has been filed, the taxable value may be determined and
assessed at any time within 6 years after the date upon which such return was required
to be filed. Notwithstanding any other provision of law relating to the assessment of taxable
property omitted from assessment under said chapter, the times within which such assessments
of tangible personal property may be made shall be as provided in this section.
Frequently Asked Questions About New Jersey § 54:4-9
What does New Jersey Statutes § 54:4-9 cover?
Section 54:4-9 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 § 54:4-9?
A common citation format is "New Jersey Statutes § 54:4-9" (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 § 54:4-9 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.