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

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.1

## Section

- **Citation:** N.J. Stat. § 54:4-1.1
- **Heading:** Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54 / Chapter 4 / Section 4-1.1

## Text

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taxpayer, or the legal authority to collect taxes, interest and penalties which have accrued under any provision of law repealed by this act, or under any other law, except as specifically provided in this act; provided, however, that on and after the effective date of this act no county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.

## Nearby sections

- [N.J. Stat. § 54:4-1 Property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.md)
- [N.J. Stat. § 54:4-1.1 Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.1.md)
- [N.J. Stat. § 54:4-1.2 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.2.md)
- [N.J. Stat. § 54:4-1.4 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.4.md)
- [N.J. Stat. § 54:4-1.5 Manufactured homes subject to taxation as real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.5.md)
- [N.J. Stat. § 54:4-1.7 Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.7.md)
- [N.J. Stat. § 54:4-1.8 Trailers; inapplicability of act](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.8.md)
- [N.J. Stat. § 54:4-1.9 Transfer inheritance and estate tax; application to manufactured homes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.9.md)
- [N.J. Stat. § 54:4-1.10 Tax exempt real property; activity conducted for profit; tax liability of private party](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.10.md)
- [N.J. Stat. § 54:4-1.11 Procedures for administration of tax](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.11.md)
- [N.J. Stat. § 54:4-1.12 Storage tank deemed real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.12.md)
- [N.J. Stat. § 54:4-1.13 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.13.md)
- [N.J. Stat. § 54:4-1.14 Findings, declarations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.14.md)
- [N.J. Stat. § 54:4-1.15 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.1. Check the current official text before relying on it. Not legal advice.