N.J.S.A. 54:4-3.135

Appeals from action of enforcing agency, director of division of taxation or assessor

54:4-3.135. Appeals from action of enforcing agency, director of division of taxation or assessor a. A person aggrieved by an action of the enforcing agency may seek review before the board of appeals. b. A person aggrieved by an action of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.). c. A person aggrieved by an action of the assessor may appeal to the county board of taxation or the tax court, as appropriate. L.1983, c. 309, s. 6.

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This is the verbatim text of N.J.S.A. 54:4-3.135, 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.