Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property

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NJ Code › Title 54 › Chapter 4 › Section 4-1.1

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Nothing herein shall be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse, or otherwise affect in any manner, any assessment or the lien or obligation to pay any taxes heretofore assessed to any taxpayer, or the legal authority to collect taxes, interest and penalties which have accrued under any provision of law repealed by this act, or under any other law, except as specifically provided in this act; provided, however, that on and after the effective date of this act no county board of taxation shall by resolution cause to be entered upon the tax duplicate an assessment against any intangible personal property omitted by the assessor, nor entertain any complaint for the adding of omitted intangible personal property, save that any proceeding heretofore actually instituted for the listing and assessment of omitted property may be prosecuted to its final conclusion without respect to the provisions of this section. L.1945, c. 163, p. 581, s. 9.

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Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property · N.J. Stat. § 54:4-1.1 | Frix