New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS
Section 18:12-4.5 - Conflict of interest
Universal Citation: NJ Admin Code 18:12-4.5
Current through Register Vol. 56, No. 6, March 18, 2024
(a) A contract submitted to the Director shall include the following provisions with respect to officers, stockholders, and employees of the firm:
1. No commissioner or employee of a county board of taxation within the county shall have any interest whatsoever, directly or indirectly, as an officer, stockholder, or employee, or in any other capacity of the firm.
2. No company referred to in 18:12-4.4(a)7 shall represent any property owner or taxpayer filing a tax appeal with respect to a revaluation by the firm.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
