Current through Register Vol. 56, No. 23, December 2, 2024
Section 3:5-7.1 - Unpaid assessments(a) If any regulated entity to which a statement of the assessment has been mailed fails or refuses to pay the amount within 30 days of the date of mailing, or fails to file with the Commissioner objections to the statement of the assessment as provided in N.J.A.C. 3:5-6, the Commissioner shall transmit to the State Treasurer a certified copy of both the statement of the assessment and the notice of the neglect or refusal of the regulated entity to pay the amount thereof, and at the same time shall mail by registered mail to the entity a copy of the statement of the assessment and the notice of the neglect or refusal transmitted to the State Treasurer.(b) If a statement of the assessment against which objections are filed is not paid in full within 30 days after the date of mailing to the objector of notice of a finding that the objections have been disallowed, or if an amended statement of the assessment is not paid within 30 days of the date a copy thereof is mailed by registered mail to the objector, the Commissioner shall give notice of the delinquency to the State Treasurer and to the objector, and the State Treasurer shall proceed to make the collection.(c) In accordance with 17:1C-40, no action or proceeding shall be maintained in any court for the purpose of restraining or delaying the collection or payment of a statement of the assessment rendered in accordance with the provisions of this chapter and 17:1C-33 et seq.(d) No action for recovery of an amount paid shall be maintained in any court unless objections have been filed with the Commissioner. In an action for recovery of any payments, plaintiff may raise any relevant issue of law, but the Commissioner's findings of fact shall be presumptive evidence of the facts therein stated. N.J. Admin. Code § 3:5-7.1