2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-2.5 - Added Assessment Lists
54:4-2.5. Added Assessment Lists
Assessments on such leasehold estates commencing between January first and October first of any year shall be entered in the Added Assessment List, 19, for such year, and assessments on such leasehold estates commencing between October first and January first of any year shall be entered in the Added Assessment List, 19, for the subsequent year; and taxes thereon, whether said leasehold estate consists of improved or unimproved real estate, shall be billed and shall be payable as are taxes on real estate, assessment of which is entered in said Added Assessment List, 19.
L.1949, c. 177, p. 567, s. 3.
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