N.J.A.C. 18:12-4.5 - Conflict of Interest

(a) A contract submitted to the Director shall include the following provisions with respect to officers, stockholders, and employees of the firm:

1. No commissioner or employee of a county board of taxation within the county shall have any interest whatsoever, directly or indirectly, as an officer, stockholder, or employee, or in any other capacity of the firm. The assessor or any deputy assessor of the taxing district shall not have any interest whatsoever, directly or indirectly, as an officer, stockholder, or employee, or in any other capacity of the firm.

2. No company referred to at N.J.A.C. 18:12-4.4(a)7 shall represent any property owner or taxpayer filing a tax appeal with respect to a revaluation by the firm.