N.J.S.A. § 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), shall file a verified complaint, which shall be served within 10 days thereafter on the Attorney General and on the clerk or officer having like duties of each municipality entitled to any portion of the excise taxes imposed by law upon the taxpayer. The tax court shall give precedence to those appeals over any other appeals before the court.
L.1983, c. 45, s. 54:51A-17, eff. Jan. 28, 1983.
Source: view the official text
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 · Laws repealed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