{"data":{"id":"us-nj/n.j.-stat.-54-1-20","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:1-20","heading":"Increase of assessments to equalize valuations","body":"If it shall appear that the value of any property contained in a taxing district or county, including railroad and canal property bearing the common burden, is relatively less than the value of other property contributing by taxation to a common burden, or that real or personal property which should be assessed therefor has been omitted from assessment, the commissioner may, after  giving the notice required by sections 54:1-22 and 54:1-23 of this title, for  the purpose of fixing or adjusting the proportion or quota of taxes to be  levied as aforesaid, after a comparison of the values, or a like examination as  to any omissions from the tax ratables, add thereto such sum or amount as shall  seem equitable and to be warranted by the comparison and examination.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"f307f2093abe380658ab25654c7abb0ee56fa71fbd340c405ec5606c4bc0e307","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-1-19","next":"us-nj/n.j.-stat.-54-1-21"},"notice":"GroundRules: Original legal text. Not legal advice."}