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2023 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-51 - Excess payment; crediting and application
Universal Citation:
NJ Rev Stat § 54:4-51 (2023)
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54:4-51. Excess payment; crediting and application
The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made on account of the same tax or a tax for the same or a similar purpose. Notwithstanding such credit, the state tax at the fixed rate shall be levied and collected as if there were no such credit. The tax collections which by reason of such credit need not be paid to the county treasurer, shall be applied by the municipality in the same manner as collections of delinquent taxes.
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