54:34-9 - Making appraisement; notice of; taking evidence; report - New Jersey Statutes

54:34-9.  Making appraisement;  notice of;  taking evidence;  report
    An appraiser appointed pursuant to section 54:34-6 of this title shall forthwith give notice, by mail, to such persons as the state tax commissioner shall direct, of the time and place when and where he will appraise the property.  He shall at such time and place appraise the same at its fair market  value, and for that purpose the appraiser is authorized to issue subpoenas and  compel the attendance of witnesses and to take the evidence of such witnesses  under oath concerning such property and the value thereof. The appraiser shall  make report thereof to the state tax commissioner, together with such other  facts in relation thereto as the state tax commissioner may by order require.   The report and other data shall be filed in the office of the commissioner.