New Jersey Statutes

§ 54:4-25 — Tract lying between two districts; how assessed

New Jersey·Title 54 TAXATION
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.

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