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N.J.S.A. § 54:29A-31.

Appeal to tax court

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Any taxpayer desiring to contest the validity or amount of any assessment or reassessment of property or franchise tax made by the Director of the Division of Taxation under this act may appeal to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.

L.1941, c. 291, p. 784, s. 31. Amended by L.1942, c. 337, p. 1191, s. 6; L.1966, c. 139, s. 13, eff. June 17, 1966; L.1983, c. 36, s. 29, eff. Jan. 26, 1983.

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In this chapter (40 sections)
  1. 54:29A-15. · Assessment; franchise tax
  2. 54:29A-16. · Local assessors; information returns
  3. 54:29A-17. · Classification of railroad property; valuation of class II…
  4. 54:29A-17.1. · Valuation; improvements to capital facilities
  5. 54:29A-18.1. · Inspection of classifications and valuations; informal…
  6. 54:29A-21. · Tax statements
  7. 54:29A-22. · Certification to Comptroller
  8. 54:29A-23. · Tax for State use
  9. 54:29A-24.1. · Replacement revenue to municipalities
  10. 54:29A-24.2. · Definitions
  11. 54:29A-24.3. · Appropriation and payment of state aid; amount;…
  12. 54:29A-24.4. · Payment to collector or other proper officer; time;…
  13. 54:29A-24.5. · Delivery of statement to municipality concerning state…
  14. 54:29A-24.6. · Adjustments in valuation
  15. 54:29A-25. · Reassessment; property omitted
  16. 54:29A-26. · Review of assessments; notice
  17. 54:29A-27. · Period of limitations
  18. 54:29A-28. · Certification to Comptroller
  19. 54:29A-29. · Credit for taxes paid locally
  20. 54:29A-30. · Disposition of receipts
  21. 54:29A-31. · Appeal to tax court
  22. 54:29A-32. · Complaint and notice
  23. 54:29A-33. · Hearing upon complaint
  24. 54:29A-34. · Conclusion of hearings
  25. 54:29A-35. · Certifications
  26. 54:29A-43.1. · Dual assessment; appeal to tax court
  27. 54:29A-43.6. · Repeals
  28. 54:29A-44. · Returns of information
  29. 54:29A-45. · Returns; form and content
  30. 54:29A-46. · Payments; due dates
  31. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  32. 54:29A-48. · Payment by person interested
  33. 54:29A-49. · Payment pending litigation; credits
  34. 54:29A-50. · Payments pending litigation; distribution
  35. 54:29A-51. · Extension of time
  36. 54:29A-52. · Penalties
  37. 54:29A-53. · Interest
  38. 54:29A-54. · Lien of taxes
  39. 54:29A-55. · Tax a debt; preference
  40. 54:29A-56. · Collection not to be stayed
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