Liability of a public entity or public employee generally

59:7-2. Liability of a public entity or public employee generally

Neither a public entity nor a public employee is liable for an injury caused by: a. Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax. b. An act or omission in the interpretation or application of any law relating to a tax. L.1972, c. 45, s. 59:7-2.