N.J.A.C. 18:15-7.9 - Review of Judgment of County Board of Taxation

(a) The right of a taxing district, owner or other interested party to review any judgment of the county board of taxation affecting roll-back taxes is governed by the procedures provided for the assessment and taxation of omitted property (N.J.S.A. 54:4-63.23).

(b) Any judgment may be reviewed by the Tax Court of New Jersey on appeal taken and prosecuted in the same manner as other appeals to said Court.

(c) The notice of appeal is required to be filed with said Tax Court within 45 days of the service of the judgment of the county board of taxation.