New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12A - COUNTY BOARDS OF TAXATION
Subchapter 1 - GENERAL PROVISIONS
Section 18:12A-1.9 - Hearings
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The administrator, with the approval of the county board of taxation, shall prepare a calendar assigning dates and times for hearings and shall not grant adjournments except for good cause shown.
(b) The board shall give at least 10 days notice of the time and place of hearing of the appeal to the petitioner, assessor, and attorney of the taxing district.
(c) The board may continue hearings from time to time, if necessary.
(d) The board shall permit a petitioner (other than a taxing district), including any business entity in which the prior year's taxes for the subject property were less than $ 25,000, to appear in an appeal in his, her, or its own behalf. No person shall be permitted to appear in an appeal in a representative capacity unless said person is duly licensed to practice law in this State; provided, however, that an attorney of any other jurisdiction of good standing there, may appear at the discretion of the board in any matter subject to the provisions of rule 1:21-2 of the Rules Governing the Courts of New Jersey. This rule may be waived in cases of extreme hardship, such as old age and illiteracy.
(e) A petitioner shall be prepared to prove his or her case by complete and competent evidence. In the absence of some evidence, the board may dismiss the petition. In the case of failure to appear, the board may dismiss the petition for lack of prosecution.
(f) When a case is set down for hearing, the assessor of the taxing district involved shall attend said hearing together with counsel for the taxing district, unless the board shall in individual cases decide otherwise.
(g) Where the assessed valuation is determined by the "capitalization of income" method, the assessor shall produce at the hearing a copy of the property record card for the property under appeal, showing his or her computation of the capitalization of income.
(h) A party intending to rely on expert testimony shall furnish to the county board of taxation three copies of a written appraisal report and shall furnish one copy of the appraisal report to each opposing party at least one week prior to the hearing. If the municipality intends to rely on its tax assessor or a representative of a revaluation company as its expert and if such testimony will involve data and analysis which is not reflected on the property record card, the municipality shall furnish to the board three copies of a written report reflecting such data and analysis and shall furnish one copy of the report to each opposing party at least one week prior to the hearing. At the request of a taxpayer-party, the municipality shall also furnish that party with a copy of the property record card for the property under appeal at least one week prior to the hearing. The board in its discretion and in the interest of justice may waive the requirements for the submission of written reports.
(i) Any settlement agreed upon between the parties shall be in writing, on a form approved by the Director of the Division of Taxation, signed by the parties or their attorneys and shall indicate if the assessor is in agreement with the settlement. Such proposed settlement shall include the basis for the settlement and shall be submitted to the county board of taxation for approval without the necessity for an appearance by the parties or their attorneys unless the board requests such an appearance by the parties or their attorneys. If the board approves the settlement, the board shall enter judgment in accordance with the terms thereof. If the board disapproves the settlement, the board shall notify the parties of such disapproval and schedule a hearing date for the appeal.
(j) The board may, as occasion shall require, by order, refer any appeal or other matter pending before it to one or more of its members for the purpose of taking testimony and reporting thereon to the board for appropriate action.
(k) No person shall testify at a hearing of the board concerning an assessment unless he or she shall have inspected the property.
(l) No assessor shall appear before the board as an expert witness against another assessor or taxing district within the State except to defend the assessment of his or her taxing district.
