N.J. Stat. § 54:4-63.18: Entry of omitted assessments; extension

Omitted assessments shall be entered in the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates the amount of tax computed on each assessment at the same rate as similar property was taxed for the particular year.

L.1947, c. 413, p. 1285, s. 7.