54:4-35 - Period for assessing; assessor's duplicate
54:4-35. Period for assessing; assessor's duplicate
The assessor shall determine his taxable valuations of real property as of October 1 in each year and shall complete the preparation of his assessment list by January 10 following, on which date he shall attend before the county board of taxation and file with the board his complete assessment list, and a true copy thereof, to be called the assessor's duplicate. Such list and duplicate shall include the assessments of personal property reported or determined pursuant to this chapter. They shall be properly made up in such manner and form required by the Director of the Division of Taxation pursuant to section 54:4-26 of this chapter, to be examined, revised and corrected by the board as provided by law.
Amended by L.1942, c. 281, p. 1096, s. 4; L.1943, c. 120, p. 354, s. 4; L.1960, c. 51, s. 30; L.1966, c. 138, s. 9, eff. June 17, 1966.