N.J.A.C. 18:15-7.7 - Due Date

(a) The due date for payment of roll-back taxes is governed by N.J.S.A. 54:4-63.20 dealing with the assessment and taxation of omitted property.

(b) Roll-back taxes are payable on November 1 following the rendering of the judgment of assessment by the county board of taxation, provided such judgment is rendered before October 1 of that year.

(c) If such judgment is rendered subsequent to October 1 and before December 31, such taxes are payable on November 1 of the following year.