New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 17 - ASSESSOR QUALIFICATION LAW
Subchapter 2 - ASSESSOR CONTINUING EDUCATION REQUIREMENTS AND BOARD COMPOSITION AND PROCEDURES
Section 18:17-2.8 - Procedure at hearings

Universal Citation: NJ Admin Code 18:17-2.8

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Procedures at a hearing are as follows:

1. All testimony and documentation will be presented to the Director, or the person appointed by him or her. A verbatim record will be taken of the hearing by a certified court reporter;

2. The Director may transmit the hearing request to the New Jersey Office of Administrative Law as a contested case pursuant to the New Jersey Administrative Procedure Act, N.J.S.A. 52:14B-1 et seq., and 52:14F-1 et seq. However, if the suspension or revocation case is heard by the Director or the person appointed by him or her, the hearing will not be bound by common law or statutory rules of evidence;

3. All testimony having reasonable probative value will be considered by the Director, but immaterial, irrelevant, or unduly cumulative testimony may be excluded at the discretion of the Director or the person appointed by him or her;

4. The assessor whose certification has been revoked or suspended and a representative of the Division of Taxation may present his or her case or defense by oral or documentary evidence to submit rebuttal evidence and to conduct such cross-examination as may be required for a full and true disclosure of the facts.

(b) After all participants have been given the opportunity to present all evidence in support of the issues, the Director or the person appointed by him or her will take the matter under advisement and reach a determination based on the record and facts disclosed.

(c) Upon reaching a determination, the Director will notify the assessor or his or her representative of the determination made. The Director's determination will be issued by way of written notice delivered to the parties by certified and regular mail.

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