N.J. Admin. Code § 18:17-2.7

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:17-2.7 - Revocation or suspension of certificate; notice

(a) Procedures for the revocation of a tax assessor certificate for dishonest practices or willful failure are as follows:

1. The Director may revoke or suspend any tax assessor certificate for dishonest practices, or willful or intentional failure, neglect, or refusal to comply with the New Jersey Constitution and laws made pursuant thereto relating to the assessment and collection of taxes, or other good cause.

2. Such suspension or revocation as outlined in (a)1 above must be upon proper notice and after a formal hearing before the Director or person appointed by him or her. Any person with a revoked certificate will be removed from office, if applicable, and will not be eligible to hold that office for a period of five years after such removal. In such event the individual may apply to take the assessor exam and will be admitted to take the exam if they meet all of the statutory requirements.

(b) Failure to comply with the continuing education requirements pursuant to N.J.S.A. 54:1-35.25b shall result in the automatic revocation, without a hearing, of the tax assessor certificate pursuant to N.J.S.A. 54:1-35.29.

(c) Automatic revocation under (b) above will be confirmed in a written notice to the tax assessor certificate holder. No hearing before the Director of the Division of Taxation will be given prior to revocation. Any person revoked for failure to complete the continuing education requirements may request a formal hearing before the Director or person appointed by him or her. Any person revoked for failure to complete the continuing education requirements may apply to take the assessor examination.

N.J. Admin. Code § 18:17-2.7

Adopted by 49 N.J.R. 130(a), effective 1/3/2017