There is a newer version of the New Jersey Revised Statutes
2009 New Jersey Code
TITLE 52 - STATE GOVERNMENT, DEPARTMENTS AND OFFICERS
Section 52:27BB
52:27BB-75 - Preparation of assessment lists
52:27BB-75. Preparation of assessment listsThe board may require that two separate assessment lists, an active list and an inactive list, be prepared:
(1) The inactive list shall include all property on which taxes levied during the three years immediately preceding have not been paid in whole or in part.
(2) The active list shall include all other taxable property.
L.1947, c. 151, p. 672, s. 75.
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