54:29A-43.1 - Dual assessment; appeal to tax court - New Jersey Statutes

54:29A-43.1.  Dual assessment;  appeal to tax court
    If property of a taxpayer has or shall have been, in any year, assessed by the local authorities of the taxing district, and also has or shall have been classified as Class I or Class III property or classified and assessed by the Director of the Division of Taxation of the State Department of the Treasury as  Class II property, an appeal may be taken to the tax court in accordance with  the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.,  which court shall determine, in a summary manner, the character of the property  and whether used for railroad purposes and by whom it has lawfully been  assessed.  This determination shall be made whether the taxes in question have  been paid or not and whether an appeal to review either assessment has been  made or not.

     L.1950, c. 343, p. 1134, s. 1.  Amended by L.1964, c. 251, s. 9;  L.1966, c. 139, s. 17, eff. June 17, 1966;  L.1983, c. 36, s. 31, eff. Jan. 26, 1983.