New Jersey § 2B:13-2 Jurisdiction

New Jersey Statutes

§ 2B:13-2 — Jurisdiction

New Jersey § 2B:13-2

Title 2BCOURT ORGANIZATION AND CIVIL CODE

This text of New Jersey § 2B:13-2 (Jurisdiction) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 2B:13-2 (2026).

Text

2B:13-2. Jurisdiction. a. The Tax Court shall have jurisdiction to review actions or regulations with respect to a tax matter of the following:

(1)Any State agency or official;

(2)A county board of taxation;

(3)A county or municipal official. b. The Tax Court shall have jurisdiction over actions cognizable in the Superior Court which raise issues as to which expertise in matters involving taxation is desirable, and which have been transferred to the Tax Court pursuant to the Rules of the Supreme Court. c. The Tax Court shall have jurisdiction over any other matters as may be provided by statute. d. The Tax Court jurisdiction shall include any powers that may be necessary to effectuate its decisions, judgments and orders. L.1993,c.74,s.1.

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2B:13-2. Jurisdiction. a. The Tax Court shall have jurisdiction to review actions or regulations with respect to a tax matter of the following: (1) Any State agency or official; (2) A county board of taxation; (3) A county or municipal official. b. The Tax Court shall have jurisdiction over actions cognizable in the Superior Court which raise issues as to which expertise in matters involving taxation is desirable, and which have been transferred to the Tax Court pursuant to the Rules of the Supreme Court. c. The Tax Court shall have jurisdiction over any other matters as may be provided by statute. d. The Tax Court jurisdiction shall include any powers that may be necessary to effectuate its decisions, judgments and orders. L.1993,c.74,s.1.