N.J. Admin. Code § 18:23-7.2

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-7.2 - Dual assessment; appeal to Tax Court

(a) If property of a taxpayer has or shall have been, in any year, assessed by the local taxing district, and also has or shall have been classified as Class I or Class III property or classified and assessed by the Director as Class II property, an appeal may be taken to the Tax Court in accordance with the provisions of N.J.S.A. 54:29A-31 et seq., and the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq., to determine the character of the property and whether used for railroad purposes and by whom it has lawfully been assessed.

(b) Such review by the Court may be made whether the taxes in question have been paid or not and whether an appeal to review either assessment has been made or not.

Amended by 49 N.J.R. 456(b), effective 3/6/2017