2009 New Jersey Code
TITLE 54 - TAXATION
Section 54:1
54:1-29 - Completion of reassessments;  correction of duplicates; expenses

54:1-29.  Completion of reassessments;  correction of duplicates; expenses
    The reassessment shall be completed and the valuations made therein certified to the county board of taxation on or before March fifteenth following the date of the original assessment for that year.  The valuations so  certified shall take the place for all purposes of the tax duplicates required  by law to be certified by the county board and delivered to the collectors of  the taxing districts on or before April first in each year. The commissioner  may make such rules and issue such orders as he may deem necessary fully to  effectuate the reassessment.  He may also assess and add to the tax list and  duplicate any property omitted and may correct misnomers or other errors in  assessment on notice to the parties concerned. For the investigation the  commissioner may disburse as may be necessary in counties of the first class a  sum not exceeding ten thousand dollars, in counties of the second, third and  fifth classes a sum not exceeding five thousand dollars and in counties of the  fourth and sixth classes a sum not exceeding three thousand dollars, which  shall be paid by the state treasurer from a fund to be made available for that  purpose, upon the commissioner filing in his office a certificate specifying in  detail the items of the disbursement.