Jayne, Stanton and Hall. The opinion of the court was delivered by Stanton, J.s.c. (temporarily assigned).
This is an appeal from a judgment of the Division of Tax Appeals affirming the action of the Camden County Board of Taxation in dismissing an appeal from an added assessment on the ground that it was not taken within time.
On October 1, 1948, the assessing date, there were no buildings on the land of the appellant in the Township of Haddon. Thereafter the appellant commenced the construction of a housing unit of 62 buildings. Pursuant to N.J.S.A. 54:4-63.3, the board of assessors of the township on its finding that the buildings had been completed before October 1, 1949, levied an added assessment as of that date on the buildings for the months of October, November and December, 1949.
N.J.S.A. 54:4-63.11 provides that appeals from added assessments shall be made to the county board of taxation on or before December 1 of the year of levy.
Under N.J.S.A. 54:4-63.5 the assessor is required to file the added assessment list and duplicate thereof on October 1 of the tax year with the county board of taxation, which in turn is required to act on such list on or before October 10 and within that time cause the corrected, revised and completed duplicates thereof to be delivered to the collectors of the various taxation districts in the county.
The assessors of the respondent did not file their list of added assessments with the county board until October 4, 1949, and that body did not complete the action required of it until November 1, 1949, when it certified the added assessment lists to the collectors of all the taxing districts in the county.
The appellant filed its petition of appeal to the Camden County Board of Taxation on December 1, 1950. That board and the Division of Tax Appeals have held that it should have been filed not later than December 1, 1949.
The appellant makes this contention:
"It is true that the 'Taxing Year' or 'Levy Year' runs from January 1st to December 31st, but the 'Assessment Year' runs from October 1st to October 1st. Thus, for added assessments made from October 1, 1948 to October 1, 1949, the Petitioner-Appellant had until December 1, 1949 to file an appeal and for assessments made from October 1, 1949 to October 1, 1950, they had until December 1, 1950."
It thus concedes that if the added assessment had been filed on October 1, 1949, the deadline for its appeal would have been December 1, 1949. However, it argues that because of a three-day delay in filing the added assessment list it should have an additional year within which to file its appeal. It offers no authority whatever to support this contention.
The filing of an added assessment list three days late is an irregularity which does not invalidate any assessment contained ...