Tax Court Review of County Board Judgment

N.J.S.A. 54:51A-1

A party aggrieved by a judgment of a county board of taxation may obtain review by the Tax Court of New Jersey by filing a complaint pursuant to the rules of court. Under subsection (b), at the time the complaint is filed all taxes or installments then due and payable for the year under review must have been paid, though the Tax Court may relax that requirement and fix terms of payment as the interests of justice require (L.1999, c.208). It is the principal statutory route for review of county board of taxation determinations by the Tax Court.