LegalFix
Sign In

Section 54:1-41 - Appeals to state board of tax appeals; procedure

NJ Rev Stat § 54:1-41 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

54:1-41. Appeals to state board of tax appeals; procedure

Any person, taxing district, municipality, or county aggrieved by any act, proceeding, ruling, decision, or determination of the state tax department or of the state tax commissioner, may appeal therefrom to the state board of tax appeals by filing a petition of appeal to the board in manner and form and within the time and subject to such terms and conditions as the board shall by reasonable rules and regulations prescribe unless the time and terms are fixed by statute, provided, however, that nothing herein contained shall be construed to permit any person to appeal to the board from the assessment or any other determination of the state tax department or commissioner in a transfer inheritance tax proceeding.

Previous Section
Section 54:1-40 - Person removed ineligible for same office for five years
Next Section
Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation