54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes - New Jersey Statutes

54:4-23.9.  Procedure for assessment, collection, payment, etc., of roll-back taxes
    The assessment, collection, apportionment and payment over of the roll-back  taxes imposed by section 8, the attachment of the lien for such taxes, and the  right of a taxing district, owner or other interested party to review any  judgment of the county board of taxation affecting such roll-back taxes, shall  be governed by the procedures provided for the assessment and taxation of  omitted property under chapter 413 of the laws of 1947.  Such procedures shall  apply to each tax year for which roll-back taxes may be imposed,  notwithstanding the limitation prescribed in section 1 of said chapter  respecting the periods for which omitted property assessments may be imposed.

     L.1964, c. 48, s. 9.