N.J. Admin. Code § 18:17A-8.1

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

Section 18:17A-8.1 - Procedures for tax appeals in pilot county

(a) Property tax appeal procedures, fees and deadlines shall be in accordance with N.J.S.A. 54:3-1 et seq.

(b) The county assessor can file an appeal with the county board of taxation as an agent of the county.

(c) If a county assessor seeks to settle a property tax appeal filed pursuant to N.J.S.A. 54:3-21, the county assessor shall inform in writing on a form prescribed by the Director, the municipality in which the property that is the subject of the appeal is located, prior to entering into any final settlement agreement, that the county assessor intends to settle the appeal.

(d) Where a county assessor and municipal governing body do not agree on a settlement stipulation, either party may appeal to the county board of taxation or Tax Court, as the case may be, and request such relief as that party may be entitled to under county board of taxation or Tax Court rules and statutory authority, respectively.

N.J. Admin. Code § 18:17A-8.1