New Jersey Statutes
§ 54:34-6 — Appointment of appraisers
New Jersey·Title 54 TAXATION
In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether the same be in the ownership of a resident or nonresident decedent, the state tax commissioner shall, upon application of an interested party, or upon his own motion, appoint a competent person as appraiser as often as and whenever occasion may require.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54:34-6 (Appointment of appraisers) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
14
§ 54:34-1
Transfers taxable.§ 54:34-13
Appeal of appraisement, assessment.§ 54:34-2
Transfer inheritance tax; phase-out.§ 54:34-4
Exemptions.§ 54:34-5
Deductions to ascertain market value§ 54:34-6
Appointment of appraisers§ 54:34-7
Compensation of appraisers§ 54:34-8
Misconduct of appraiser; penalty