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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-53: Clerical errors; adjustment in following year
The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes.
Amended by L.1957, c. 8, p. 21, s. 2.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-53 (if available):
Court decisions that cite this statute:
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