New Jersey § 54:4B-2 Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

New Jersey Statutes

§ 54:4B-2 — Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

New Jersey § 54:4B-2

Title 54TAXATION

This text of New Jersey § 54:4B-2 (Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share) 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. § 54:4B-2 (2026).

Text

Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that any county tax assessed or allocated to any taxing district is unconstitutional or illegal, in whole or in part, or is excessive or inadequate for other reasons, such local taxing district shall be debited or credited as the case may be, on the county taxes next due, with the difference between the amount which it has paid and the amount ultimately determined as said taxing district's lawful share of county taxes. L.1960, c. 175, p. 718, s. 2.

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Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that any county tax assessed or allocated to any taxing district is unconstitutional or illegal, in whole or in part, or is excessive or inadequate for other reasons, such local taxing district shall be debited or credited as the case may be, on the county taxes next due, with the difference between the amount which it has paid and the amount ultimately determined as said taxing district's lawful share of county taxes. L.1960, c. 175, p. 718, s. 2.

Nearby Sections

4

§ 54:4B-1

Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

§ 54:4B-2

Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

§ 54:4B-3

Right of taxing district entitled to credit to sue for repayment of excess taxes

§ 54:4B-4

Exclusive remedy; applicability

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Bluebook (online)

New Jersey § 54:4B-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A4B-2.