54:34-12.Ā  Levying the tax;Ā  notice to parties interested
From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess and fixĀ  the cash value of the estate and levy the tax to which the same is liable andĀ  he shall give immediate notice thereof, by mail, to all parties known by theĀ  state tax commissioner to be interested therein.