By what date must Added and Omitted Assessments be appealed to the County Board of Taxation?

The correct date for appealing Added and Omitted Assessments to the County Board of Taxation is December 1. This date is significant because it aligns with the statutory deadlines set by New Jersey law. Added and Omitted Assessments relate to properties that were not fully assessed during the regular assessment period and are generally established after the tax list has been created.

December 1 serves as a final timeline for property owners to review their assessments and ensure that they are being accurately taxed for their properties. This process allows for the correction of any discrepancies or omissions that may affect the property owner's tax obligations. The deadline is important because it ensures that any appeals are processed before the end of the tax year, allowing for adjustments to be made in a timely manner.

In this context, the other options fall outside of the required timeline defined by law, which clearly establishes December 1 as the definitive cutoff for such appeals. Understanding these dates is essential for property owners and assessors to navigate the tax assessment process effectively.