{"data":{"id":"us-nj/n.j.-stat.-54-4-63.31","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-63.31","heading":"Assessment of omitted property;  determination of taxable value","body":"In any tax year or in the next succeeding tax year the assessor of any taxing district, may in accordance with the provisions of this act, assess any taxable property omitted from the assessment list for the particular tax year. The taxable value of such property shall be determined as of October 1 of the preceding year.\nL.1968, c. 184, s. 1, eff. July 19, 1968.  Amended by L.1975, c. 365, s. 1, eff. March 3, 1976;  L.1981, c. 393, s. 23, eff. Jan. 6, 1982.","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":"41792a43720a44f2239248c1ed341fe7d5bf46dfb7ff3c30623d74bf781eda58","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-63.30","next":"us-nj/n.j.-stat.-54-4-63.32"},"notice":"GroundRules: Original legal text. Not legal advice."}