New Jersey § 54:4-63.26 Exempt property which ceases to be exempt

New Jersey Statutes

§ 54:4-63.26 — Exempt property which ceases to be exempt

New Jersey § 54:4-63.26

Title 54TAXATION

This text of New Jersey § 54:4-63.26 (Exempt property which ceases to be exempt) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:4-63.26 (2026).

Text

Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the same shall be assessable as omitted property as hereinafter provided. The county board of taxation shall, by resolution, cause such assessment to be made and entered upon the tax duplicate as in other cases of omitted property. Any such assessment shall be entered in the list known as the "Added Assessment List, 19 " of the municipality wherein said property is located. L.1949, c. 144, p. 524, s. 1.

Free access — add to your briefcase to read the full text and ask questions with AI

Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use or ownership of such property, the same shall be assessable as omitted property as hereinafter provided. The county board of taxation shall, by resolution, cause such assessment to be made and entered upon the tax duplicate as in other cases of omitted property. Any such assessment shall be entered in the list known as the "Added Assessment List, 19 " of the municipality wherein said property is located. L.1949, c. 144, p. 524, s. 1.