The opinion of the court was delivered by EASTWOOD, J.A.D.
The question to be decided is whether R.S. 54:3-26 applies to a situation of an added assessment made under and by virtue of R.S. 54:4-63.1 et seq. We are convinced that it does apply.
The pertinent part of R.S. 54:3-26 provides:
"Where no appeal is taken to the Division of Tax Appeals in the State Department of Taxation and Finance to review the action or determination...
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