New Jersey Statutes
§ 40:48C-38 — Appeal of determination of liability
New Jersey·Title 40 MUNICIPALITIES AND COUNTIES
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.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 40:48C-38 (Appeal of determination of liability) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 40:48C-1
Imposition of taxes§ 40:48C-14
Definitions; employer; payroll§ 40:48C-16
Ordinance; contents.§ 40:48C-2
Short title§ 40:48C-3
Definitions§ 40:48C-34
Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax§ 40:48C-36
Issuance of certificate of indebtedness§ 40:48C-37
Interest and penalties on unpaid tax§ 40:48C-38
Appeal of determination of liability§ 40:48C-4
Authorization; rate