54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction;  duplicate to collectors

54:4-63.17.  Filing of omitted assessment list and copy thereof; revision and correction;  duplicate to collectors
On October first in any year wherein prior thereto the county board of taxation shall have rendered a judgment assessing omitted property for that year or the preceding year, the assessor shall file the omitted assessment list  and a true copy thereof, to be called the  "Assessor's omitted property assessment duplicate,"  with the county board of taxation.  The county board of  taxation shall examine, revise and correct the omitted assessment lists and  duplicates, if any be filed, and, on or before October tenth in each year,  cause the corrected, revised and completed duplicate, if any, certified by it  to be a true record of the omitted taxes assessed, to be delivered to the  collectors of the taxing districts in the county, affected by such omitted  assessments and the omitted property assessment lists shall remain in the  office of the board as a public record.

L.1947, c. 413, p. 1285, s. 6.