Title 54, Title 54: TAXATION

54:51A-13. Appeals in general Except with respect to review of equalization tables, all complaints seeking review of actions of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of a county recording officer with respe…

54:51A-14. Time a. Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to be reviewed. b. The complaint of a municipality filed pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) shall be filed on or …

54:51A-15. Collection; bond; exception 54:51A-15. Collection; bond; exception. a. Except as may otherwise be specifically provided, no complaint filed shall stay the collection of any tax or the enforcement thereof by entry of a judgment, unless security, if required pursuant to …

54:51A-16. Appeal exclusive remedy of taxpayer The appeal provided by this article shall be the exclusive remedy available to any taxpayer for review of an action of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of…

54:51A-17. Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) Notwithstanding any provision of law or in the court rules to the contrary, any municipality bringing an action pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21), sha…

54:51A-18. Complaint; contents; form; service; practice Except as otherwise specifically provided by law, the form, content, service and all other matters with respect to the complaint and practice in the tax court shall be as prescribed by rules of court. L.1983, c. 45, s. 54:51…

54:51A-19. Fees Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by him, which s…

54:51A-2. Direct appeal to tax court in certain cases 54:51A-2. Direct appeal to tax court in certain cases. Where any taxpayer or taxing district shall file a direct appeal to the Tax Court pursuant to R.S.54:3-21, a copy of the complaint shall also be filed with the assessor an…

54:51A-20. Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31) If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proc…

54:51A-21. Laws repealed The following are repealed: R.S. 54:2-34; R.S. 54:2-35; R.S. 54:2-37 to R.S. 54:2-41 inclusive; R.S. 54:51-1 to R.S. 54:51-3 inclusive; P.L. 1946, c. 161, ss. 14 and 15 (C. 54:2-40.4 and C. 54:2-43); P.L. 1977, c. 357, s. 4 (C. 54:3-27.3). L.1983, c. 45, …

54:51A-22. Awarding of costs to prevailing taxpayer 11. a. A prevailing taxpayer in a court proceeding in connection with the determination, collection or refund of any tax, penalty or interest may be awarded a judgment or settlement for the reasonable litigation costs, not to ex…

54:51A-23. Action for damages by taxpayer 12. If an employee of the Division of Taxation knowingly disregards any tax law, any provision of this subtitle, or any regulation promulgated thereunder, in the collection of any tax; or if an employee of the Division of Taxation knowing…

54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1 54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1. C…

54:51A-4. Review and revision of equalization tables a. A county equalization table may be reviewed by the tax court on complaint of any taxing district or taxpayer in the county, or on its own motion, but the review shall not suspend the apportionment of moneys or collection of …

54:51A-5. Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint a. Except as provided in R.S. 54:51A-1, a copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subjec…

54:51A-6. Judgment revising taxable value of property; reduction of value; applicability of section 54:51A-6. a. Whenever the tax court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true value exceeds the upper limit or falls b…

54:51A-7. Correction of errors The tax court may, upon the filing of a complaint at any time during the tax year or within the next 3 tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in…

54:51A-8 Conclusiveness of judgment; changes in value; effect of revaluation program. 54:51A-8. a. Conclusiveness of judgment; changes in value; effect of revaluation program. Where a judgment not subject to further appeal has been rendered by the Tax Court involving real propert…

54:51A-9. Time for taking real property tax cases to Tax Court 54:51A-9. Time for taking real property tax cases to tax court. a. Except as otherwise provided in this section, a complaint seeking review of adjudication or judgment of the county board of taxation shall be filed wi…