New Jersey Statutes
§ 59:7-2 — Liability of a public entity or public employee generally
New Jersey·Title 59 CLAIMS AGAINST PUBLIC ENTITIES
Neither a public entity nor a public employee is liable for an injury caused by: a. Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.
b.An act or omission in the interpretation or application of any law relating to a tax. L.1972, c. 45, s. 59:7-2.
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