N.J.A.C. 18:15-7.6 - Procedure for Assessment, Collection, Apportionment, and Payment of Roll-back Taxes

The assessment, collection, apportionment, and payment of the roll-back taxes imposed by the Act is governed by the procedures set forth in N.J.S.A. 54:4-23.8 and 23.9 and the provisions of N.J.S.A. 54:4-63.12 through 63.30 for the assessment and taxation of omitted property.