yourstate.us
N.J. Stat. § 54:2-40

Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint

New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective

Get this as JSONEmbed this
Cite this
Citation
N.J. Stat. § 54:2-40, Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1482045
Permanent ID
ys:prov:1482045@1
SHA-256
a3d4fd2b927e6e7f8001f7ac9755ef054a54cc86f8df2b4fdb151d1e5f305d51

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subject of such review, or its secretary, and upon the assessor and the clerk of the taxing district who shall forthwith notify the collector, and such other municipal officials as the governing body shall direct of the content thereof. Service of such copies shall be evidenced by affidavit upon the original complaint filed with the tax court or service thereon acknowledged. A copy of each judgment of the tax court whether of affirmance, reversal, modification or otherwise shall be sent to the taxpayer and, at the same time, to the assessor, the clerk of the taxing district, the collector and the county tax administrator of the county in which said taxing district is situated. The tax court shall also give prompt notice to the taxpayer and, at the same time, to the assessor, the clerk of the taxing district, the collector and the county tax administrator of the county in which the taxing district is situated, of the withdrawal or dismissal of complaints filed with the tax court. Amended by L.1945, c. 95, p. 436, s. 1; L.1946, c. 161, p. 727, s. 9; L.1947, c. 246, p. 920, s. 1; L.1978, c. 102, s. 1, eff. Aug. 16, 1978; L.1979, c. 114, s. 7, eff. July 1, 1979; L.1981, c. 393, s. 22, eff. Jan. 6, 1982; L.1981, c. 568, s. 1, eff. Jan. 18, 1982; L.1983, c. 164, s. 1, eff. May 3, 1983.