N.J.S.A. 40:48C-38 — Appeal of determination of liability

40:48C-38. Appeal of determination of liability Any aggrieved taxpayer may appeal any decision, order, finding, assessment or action of the chief fiscal officer of any municipality adopting an ordinance hereunder to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., upon payment of the amount stated by said chief fiscal officer to be due. The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the chief fiscal officer in respect of the determination of a liability for the taxes imposed hereunder. L.1970, c. 326, s. 38, eff. Dec. 23, 1970. Amended by L.1983, c. 36, s. 5, eff. Jan. 26, 1983.

This is the verbatim text of N.J.S.A. 40:48C-38, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.