New Jersey Statutes 54:4-63.27. Valuation of property previously exempt
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Terms Used In New Jersey Statutes 54:4-63.27
- assessor: when used in relation to the assessment of taxes or water rents or other public assessments, includes all officers, boards or commissions charged with the duty of making such assessments, unless a particular officer, board or commission is specified. See New Jersey Statutes 1:1-2
The valuation of any such property for the purpose of the assessment shall be based upon the assessor‘s valuation of the property previously made and listed separately as exempt property, subject to equalization and revision by the county board of taxation.
L.1949, c. 144, p. 525, s. 2.