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N.J.S.A. § 54:3-26.1.

Extension of time for hearing appeal

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

1. In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in R.S.54:3-26, it may at any time apply to the Director of the Division of Taxation for extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals or that the number of appeals has increased sufficiently to warrant an extension of time or for other good cause shown. If the application is granted, the Director of the Division of Taxation shall indicate the amount of tax, if any, a taxpayer shall pay during the period of such extension.

L.1976,c.114,s.1; amended 1983, c.36, s.14; 1999, c.208, s.4.

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In this chapter (40 sections)
  1. 54:3-10. · Administrator; removal; charges in writing; notice; trial;…
  2. 54:3-11. · County boards of taxation replace predecessors
  3. 54:3-12. · Other county and local boards abolished; exception
  4. 54:3-13. · Secure taxation at taxable value
  5. 54:3-14. · Petitions of appeal, rules, regulations and procedures;…
  6. 54:3-15. · Boards to view assessed properties; meetings
  7. 54:3-16. · Administrator; responsibility for administrative functions…
  8. 54:3-17 · Ratio of assessment to value; equalization table; copies to…
  9. 54:3-18 · Meeting to review equalization table; hearing and notice
  10. 54:3-19. · Valuations of property as confirmed to be final; copies of…
  11. 54:3-20. · Assessment of omitted property
  12. 54:3-20.1. · Reference to one or more members to take testimony
  13. 54:3-21 · Appeal by taxpayer or taxing district; petition; complaint;…
  14. 54:3-21.3. · Fees
  15. 54:3-21.3a · Use of revenues from fees
  16. 54:3-22. · Hearing of appeals; witnesses; evidence; revision of taxable…
  17. 54:3-23. · Disobedience of witness, punishment
  18. 54:3-24. · Perjury
  19. 54:3-25. · Quorum; majority may act
  20. 54:3-26. · Hearing, determination of appeals
  21. 54:3-26.1. · Extension of time for hearing appeal
  22. 54:3-26a. · Action or determination of county board of taxation; review…
  23. 54:3-26b. · Review of judgment of county board of taxation
  24. 54:3-27. · Payment of taxes pending appeal
  25. 54:3-27.2 · Refund of excess taxes; interest
  26. 54:3-28. · Removal of member for cause; successor
  27. 54:3-30. · Permanent offices in certain counties; records public
  28. 54:3-31. · Traveling expenses of members and administrator paid by…
  29. 54:3-32 · Preparation of annual budget request by county tax…
  30. 54A:3-1 · Personal exemptions and deductions
  31. 54A:3-1.1. · Dependent under 22 in attendance at accredited…
  32. 54A:3-2. · Alimony and separate maintenance payments
  33. 54A:3-3 · Medical expenses
  34. 54A:3-4 · Deductions for contributions to medical savings account
  35. 54A:3-5 · Self-employed individuals, deduction for health insurance…
  36. 54A:3-6. · Deduction for qualified conservation contribution
  37. 54A:3-7 · Designation of "Health Enterprise Zones."
  38. 54A:3-8 · Tax deduction for qualified receipts, definitions
  39. 54A:3-9 · Alternative business calculation established
  40. 54A:3-10 · Deduction from gross income for organ, bone marrow donor
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