{"data":{"id":"us-nj/n.j.-stat.-54-1-22","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:1-22","heading":"Notice to assessor and owner before change","body":"Before a change shall be made in valuation, the assessor of the taxing district in which the change is proposed and the owner of the property affected  shall be notified in writing that the commissioner proposes to make the change,  and he shall be directed to show cause before the commissioner, at a time and  place to be designated in the notice, why the change should not be made.","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":"89547d72b6fa88fa358e780650b099ab7cdc5f680bec4244890667cae2ffdd31","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-1-21","next":"us-nj/n.j.-stat.-54-1-23"},"notice":"GroundRules: Original legal text. Not legal advice."}