N.J.A.C. 18:23-5.9 - Failure to Receive Tax Statements Does Not Relieve Obligation to Pay by Due Date

The failure of any taxpayer to receive either of the tax statements in N.J.A.C. 18:23-5.7 and 5.8 does not invalidate any assessment or the resulting lien, nor is the taxpayer relieved of the obligation to make timely payment of the tax when due.