When can appeals of added and omitted assessments using the alternate method be filed?

The correct response indicates that appeals of added and omitted assessments using the alternate method can be filed by December 1 of the tax year. This timing is significant because it aligns with the statutory deadlines set forth in New Jersey's property tax laws, allowing property owners to dispute assessments under the added and omitted provisions.

When an added or omitted assessment is issued, it reflects changes in property value or ownership that may not have been accounted for during the general assessment period. Therefore, having a specific deadline like December 1 ensures that property owners are informed in a timely manner and have an opportunity to contest their assessments before the tax year concludes.

The premise for the other options lies in their failure to align with the established legal deadlines. For instance, while receiving a tax bill may seem like a relevant trigger point, the specific regulation focuses on the December 1 deadline. Also, deadlines like November 30 or cumbersome timelines such as "after 45 days from the assessment date" do not accurately reflect the statutory deadlines for appeals related to added and omitted assessments, which are structured to maintain a consistent schedule for assessment review processes.