Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxationa. Any person aggrieved by any action of the enforcing agency may seek review before the board of appeals.b. Any person aggrieved by any action of the assessor or of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the Administrative Procedure Act, P.L. 1968, c. 410 (C. 52:14B-1 et seq.).