{"data":{"id":"us-nj/n.j.-stat.-54-4-25","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-25","heading":"Tract lying between two districts;  how assessed","body":"When the line between taxing districts divides a tract of land, each part shall be assessed in the taxing district where located, unless the governing body of one of the taxing districts shall by resolution request that the entire  tract be assessed by the adjoining taxing district in which a portion of the  tract is located.","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":"67c2378fa922cec7ae8be125c68ddc524f3596f0652be4d3615050c64fe45f42","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-24","next":"us-nj/n.j.-stat.-54-4-26"},"notice":"GroundRules: Original legal text. Not legal advice."}