N.J.A.C. 18:14-3.4 - Deduction in Case of Assessment of Omitted Property

Where an assessment of omitted property is levied pursuant to law against a dwelling house owned by a claimant, the person owning the property, if entitled to claim a tax deduction, may make claim for such a tax deduction and the assessor shall allow the same if all the requirements of the Act and this chapter have been satisfied.