54:34-6 - Appointment of appraisers - New Jersey Statutes

54:34-6.  Appointment of appraisers
    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.