Current through Register Vol. 56, No. 18, September 16, 2024
(a) A majority of the members of the county board
of taxation shall constitute a quorum for the transaction of business, and any
action or determination agreed to by such majority shall be taken as the action of
the board.
(b) In order to provide for a
more orderly appeal procedure, the county board of taxation shall, effective
immediately, institute the procedures herein described with respect to the issuance
of judgments.
1. Valuation appeals.
i. The judgment shall indicate separately the
assessed value of the land, improvements, and the total of same.
ii. The judgment shall also indicate the
determination of the county board of taxation separately for land, improvements, and
total.
iii. In the case of affirmance or
dismissal and there is no change in valuations, the judgment shall indicate, in lieu
of (b)1ii above, the words "Affirmed" or "Dismissed," or any phrase indicating an
appropriate disposition.
2.
Other appeals. In all appeals not involving property valuations, the judgment shall
indicate the county board of taxation's disposition, as appropriate.
3. Written memorandum of judgment.
i. The president of the county board of taxation
shall have the responsibility for overseeing the writing of the written memorandum
of judgment required pursuant to
54:3-26, and each memorandum shall be
under his or her signature as well as the signature of any other member of the board
who participated in the rendering of the county board judgments on appeal.
ii. Judgments must be considered to be the action
of the board and must be agreed upon by the majority of such board.
iii. The board shall transmit a written memorandum
of its judgment to the assessor of the taxing district and to the taxpayer setting
forth the reasons on which such judgment was passed on the form prescribed by the
Director of the Division of Taxation, and the procedures set forth by him or
her.
4. Date of judgment. All
judgments must indicate the date determined, as follows: "Judgment filed this ......
day of ......., 20...."
or
"Dated: (state date)."
5. Size and reproduction.
i. The judgment shall be uniform size 8 1/2 x 11
inches and be such that it is capable of reproduction on a photocopier.
ii. Judgments must contain the following
statement:
"The action of the County Board of Taxation may be reviewed by
filing a complaint with the Tax Court of New Jersey in accordance with the current
court rules and Orders of the Court within 45 days of the service of the judgment of
the County Board of Taxation."
Physical Address:
Tax Court of New Jersey Richard J. Hughes Justice Complex 25
Market Street Trenton, New Jersey 08625
Mailing Address:
PO Box 972
Trenton, NJ 08625-0972
Telephone Number: (609) 292-5082
6. The county board of taxation should endeavor to
send out judgments at the time decided or as soon thereafter as practical, and not
hold them until the time for hearing and determining appeals has expired pursuant to
54:3-26, as extended by
54:3-26.1. Earlier disposition will
assist the Tax Court in the processing of its caseload.
(c) Upon entry of any judgment involving the
appeal of a veteran's property tax deduction, or a property tax deduction for
persons of the age of 65 or more years, or less than 65 years of age who are
permanently and totally disabled and certain surviving spouses or civil union
partners age 55 or more years, the county board of taxation shall, within 10 days
from the date of such entry, forward a copy of said judgment to the Division of
Taxation, Property Administration.
