New Jersey Statutes
§ 54:4-51 — Excess payment; crediting and application
New Jersey·Title 54 TAXATION
The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made on account of the same tax or a tax for the same or a similar purpose. Notwithstanding such credit, the state tax at the fixed rate shall be levied and collected as if there were no such credit. The tax collections which by reason of such credit need not be paid to the county treasurer, shall be applied by the municipality in the same manner as collections of delinquent taxes.
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Nearby Sections
15
§ 54:4-1
Property subject to taxation.§ 54:4-1.11
Procedures for administration of tax§ 54:4-1.12
Storage tank deemed real property§ 54:4-1.13
Short title§ 54:4-1.14
Findings, declarations§ 54:4-1.15
Definitions§ 54:4-1.16
Schedule for reducing assessment§ 54:4-1.2
Short title§ 54:4-1.3
Legislative findings and determinations§ 54:4-1.4
Definitions