N.J.A.C. 18:15-7.10 - Tax Years When Procedures Applicable

(a) The procedures for the assessment, collection, apportionment and payment of the roll-back taxes, the attachment of the lien for such taxes, and the right of a taxing district, owner or other interested party to review any judgment of the county board of taxation affecting such roll-back taxes, apply to each tax year for which roll-back taxes may be imposed, regardless of or despite the limitation, prescribed in the Omitted Assessment Law, ( N.J.S.A. 54:4-63.23) respecting the periods for which omitted assessments may be imposed.

(b) For the purpose of applying the roll-back tax authorized by the Farmland Assessment Act of 1964, the procedures of the Omitted Property Tax Law apply for the tax year in which a change in use takes place and in such of the two tax years immediately preceding in which the land was valued, assessed, and taxed under said Act.