N.J. Stat. tit. 54, ch. 4B

in effect

N.J. Stat. § 54:4B-1 Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

No proceeding before any administrative tribunal or before any court of this State or of the United States shall suspend the apportionment, collection or payment of county taxes, nor shall any official of any taxing district charged by law with such duty, fail to collect, or having collected, fail to transmit such county taxes to the county treasurer or other county official authorized by law to receive them, by reason of the pendency of any such proceeding. L.1960, c. 175, p. 717, s. 1, eff. Jan. 10, 1961.

N.J. Stat. § 54:4B-2 Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that any county tax assessed or allocated to any taxing district is unconstitutional or illegal, in whole or in part, or is excessive or inadequate for other reasons, such local taxing district shall be debited or credited as the case may be, on the county taxes next due, with the difference between the amount which it has paid and the amount ultimately determined as said taxing district's lawful share of county taxes. L.1960, c. 175, p. 718, s. 2.

N.J. Stat. § 54:4B-3 Right of taxing district entitled to credit to sue for repayment of excess taxes

In no case shall any taxing district entitled to credit on county taxes as provided in section 2 hereof, have the right to sue for or obtain a judgment directing the repayment of such excess taxes by the county treasurer or by any other county official. L.1960, c. 175, p. 718, s. 3.

N.J. Stat. § 54:4B-4 Exclusive remedy; applicability

The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess taxes whether paid heretofore or hereafter and shall also apply where any such taxing district has heretofore obtained or may hereafter obtain a judgment for the repayment of such excess taxes. L.1960, c. 175, p. 718, s. 4.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026