54:51A-5 - Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint - New Jersey Statutes

54:51A-5.  Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint
    a.  Except as provided in R.S. 54:51A-1, a copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the  subject of the review, or its county tax administrator, and upon the assessor  and the clerk of the taxing district, who shall forthwith notify the collector  and such other municipal officials as the governing body shall direct of the  content thereof.  Service of the copies shall be evidenced by affidavit upon  the original complaint filed with the tax court or service thereon  acknowledged.  A copy of each judgment of the tax court, whether of affirmance,  reversal, modification or otherwise, shall be sent to the taxpayer and, at the  same time, to the assessor and the clerk of the taxing district, who shall  forthwith notify the collector and the county tax administrator of the county  in which said taxing district is situated. The tax court shall also give  prompt notice to the taxpayer and, at the same time, to the assessor and the  clerk of the taxing district, who shall forthwith notify the collector and the  county tax administrator of the county in which the taxing district is  situated, of the withdrawal or dismissal of the complaint filed with the tax  court.

    b.  A copy of a complaint seeking review of a county equalization table pursuant to R.S. 54:51A-4a. shall be served upon the County Board of Taxation and upon the Chief Executive Officer and the Clerk of the Board of Chosen Freeholders of the county and upon the clerk of every taxing district in the county for which an equalization table is sought to be reviewed and upon the Attorney General.

    c.  Copies of complaints seeking review of State equalization tables pursuant to R.S. 54:51A-4b. and c. shall be served upon the Director of the Division of Taxation and upon the Attorney General.

     L.1983, c. 45, s. 54:51A-5, eff. Jan. 28, 1983.