N.J.S.A. § 54:51A-12.
Designation of certain cases
The following matters shall be subject to article 2 of this chapter and shall not be subject to the provisions of article 1 of this chapter:
a. Any appeal with respect to property tax of railroads.
b. Except with respect to review and revision of equalization tables, any complaint seeking review of any proceeding, ruling, decision or determination of the Director of the Division of Taxation.
c. Any complaint seeking review of any proceeding, ruling, decision or determination of any other State agency or officer with respect to any tax matter, or of a county recording officer with respect to the realty transfer tax.
L.1983, c. 45, s. 54:51A-12, eff. Jan. 28, 1983.
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In this chapter (23 sections)
- 54:51A-1. · Review of judgment, action or determination of county board…
- 54:51A-2. · Direct appeal to tax court in certain cases
- 54:51A-3. · Exemption of Class 3B (Farm Qualified) and Class 15D, E and…
- 54:51A-4. · Review and revision of equalization tables
- 54:51A-5. · Service of copies of complaint, copies of judgment, notices…
- 54:51A-6. · Judgment revising taxable value of property; reduction of…
- 54:51A-7. · Correction of errors
- 54:51A-8 · Conclusiveness of judgment; changes in value; effect of…
- 54:51A-9. · Time for taking real property tax cases to Tax Court
- 54:51A-10. · Fees
- 54:51A-11. · Complaint; contents; form; service; and practice
- 54:51A-12. · Designation of certain cases
- 54:51A-13. · Appeals in general
- 54:51A-14. · Time
- 54:51A-15. · Collection; bond; exception
- 54:51A-16. · Appeal exclusive remedy of taxpayer
- 54:51A-17. · Special rule for appeals by municipality pursuant to…
- 54:51A-18. · Complaint; contents; form; service; practice
- 54:51A-19. · Fees
- 54:51A-20. · Condition to prosecuting appeal under section 31 of P.L.…
- 54:51A-21. · Laws repealed
- 54:51A-22. · Awarding of costs to prevailing taxpayer
- 54:51A-23. · Action for damages by taxpayer