In re Appeal of New York State Realty & Terminal Co.

The opinion of the court was delivered by

Vanderbilt, C. J.

This appeal brings to us for determination the question as to whether the procedure provided for in the Omitted Assessments Law, N. J. S. A. 54:4-63.12 et seq., may be used to levy an assessment on an improvement to real estate that was completed after the assessment date and *92during the tax year but omitted from the assessment for that year or whether the failure to use the procedure provided for in the Added Assessments Law, N. J. S. A. 54:4-63.1 et seq. during the time prescribed therein precludes the inclusion of such assessment…