N.J.A.C. 18:15-8.3 - Effect of Additional Assessment on Roll-back Taxes

The imposition of an additional assessment for the tax year, under N.J.S.A. 54:4-23.13 by reason of a change in use between October 1 and December 31 of the pre-tax year, does not affect the imposition of the roll-back taxes, if any, under the roll-back provisions set forth in N.J.S.A. 54:4-23.8.