New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12A - COUNTY BOARDS OF TAXATION
Subchapter 1 - GENERAL PROVISIONS
Section 18:12A-1.15 - Practice and procedure
Universal Citation: NJ Admin Code 18:12A-1.15
Current through Register Vol. 56, No. 18, September 16, 2024
(a) In the absence of a rule covering any matter at issue, the rules of the Tax Court insofar as they may be applicable, shall govern.
(b) The rules applicable to the Tax Court regarding pretrial discovery shall be applicable to the county boards of taxation except as follows:
1. Initial
interrogatories shall be served within 10 days following the deadline for filing
petitions of appeal with the county board of taxation.
2. The party served with interrogatories shall
serve his or her answers thereto upon the party propounding them within 20 days
after service of such interrogatories upon him or her.
3. All discovery shall be completed at least seven
days before the scheduled hearing date.
4. Upon motion by any party to an appeal and for
good cause shown, the county board of taxation may make any order which justice
requires either to protect a party or person from annoyance, embarrassment,
oppression or undue burden or expense or to require a party or person to comply with
specific discovery demands.
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