N.J.S.A. § 54:34-6.
Appointment of appraisers
In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether the same be in the ownership of a resident or nonresident decedent, the state tax commissioner shall, upon application of an interested party, or upon his own motion, appoint a competent person as appraiser as often as and whenever occasion may require.
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In this chapter (14 sections)
- 54:34-1 · Transfers taxable
- 54:34-1.1. · Irrevocable disposition of reserved income, rights, etc.,…
- 54:34-2 · Transfer inheritance tax; phase-out
- 54:34-2.1. · Mutually acknowledged relationship of parent and child;…
- 54:34-3. · Ratio tax on transfer of property on nonresident
- 54:34-4 · Exemptions
- 54:34-5. · Deductions to ascertain market value
- 54:34-6. · Appointment of appraisers
- 54:34-7. · Compensation of appraisers
- 54:34-8. · Misconduct of appraiser; penalty
- 54:34-9. · Making appraisement; notice of; taking evidence; report
- 54:34-10. · Failure to testify before appraiser; penalty
- 54:34-12. · Levying the tax; notice to parties interested
- 54:34-13 · Appeal of appraisement, assessment