N.J. Admin. Code § 18:2-9.4

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

Section 18:2-9.4 - Protest or appeal from sale of tax indebtedness

(a) A protest to the Director or an appeal to the Tax Court from the sale of tax indebtedness may be brought only on the ground that the underlying indebtedness was not fixed and final at the time of the sale, or that there was a technical ministerial error in the certificate of debt, including, but not limited to, incorrect identification of taxpayer, insufficient notice of certificate of debt, incorrect calculation of unpaid balance of a debt paid in part or in full.

(b) A taxpayer who challenges the underlying indebtedness after the tax debt has been sold has the burden of proving by clear and convincing evidence that the State's claim was not fixed and final at the time of sale.

(c) In any appeal by a taxpayer to the Tax Court challenging the underlying tax indebtedness, made pursuant to N.J.S.A. 54:50-29 et seq., the Director of the Division of Taxation shall be the primary party in interest, and the purchaser of the lien shall also be joined with the Director as a defendant. Such challenge must first have been brought to the Director by protest under N.J.S.A. 54:49-18.

(d) Notwithstanding the purchaser's joinder in any action or proceeding brought to challenge the underlying indebtedness, the Director has the sole authority to determine, in the case of a protest, and advocate, in the case of an appeal, whether the matter is fixed and final, whether the Certificate of Debt is correct and properly entered, and whether and to what extent any relief should be afforded to the taxpayer.

N.J. Admin. Code § 18:2-9.4

Amended by 47 N.J.R. 3150(a), effective 12/21/2015