New Jersey § 54:4-53 Clerical errors;  adjustment in following year

New Jersey Statutes

§ 54:4-53 — Clerical errors; adjustment in following year

New Jersey § 54:4-53

Title 54TAXATION

This text of New Jersey § 54:4-53 (Clerical errors; adjustment in following year) 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. § 54:4-53 (2026).

Text

The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes. Amended by L.1957, c. 8, p. 21, s. 2.

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The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the amounts to be raised for State, State school, county and free county library purposes and for purposes of regional and consolidated school districts and school districts comprising 2 or more taxing districts have been apportioned for a given year, shall make an adjustment by debit or credit in the following year in accordance with the provisions of section 54:4-49 of the Revised Statutes. Amended by L.1957, c. 8, p. 21, s. 2.