N.J. Stat. § 54:1-25
Current through L. 2024, c. 80.
The commissioner shall investigate the method adopted by local assessors in the assessment of real and personal property, furnish to them information to aid them in making assessments, examine all cases where evasion of proper taxation is alleged and ascertain wherein existing tax laws are defective or are improperly or negligently administered.
N.J.S. § 54:1-25