N.J. Admin. Code § 18:12A-1.15

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:12A-1.15 - Practice and procedure

(a) In the absence of a rule covering any matter at issue, the rules of the Tax Court insofar as they may be applicable, shall govern.

(b) The rules applicable to the Tax Court regarding pretrial discovery shall be applicable to the county boards of taxation except as follows:

1. Initial interrogatories shall be served within 10 days following the deadline for filing petitions of appeal with the county board of taxation.

2. The party served with interrogatories shall serve his or her answers thereto upon the party propounding them within 20 days after service of such interrogatories upon him or her.

3. All discovery shall be completed at least seven days before the scheduled hearing date.

4. Upon motion by any party to an appeal and for good cause shown, the county board of taxation may make any order which justice requires either to protect a party or person from annoyance, embarrassment, oppression or undue burden or expense or to require a party or person to comply with specific discovery demands.

N.J. Admin. Code § 18:12A-1.15

Amended by 49 N.J.R. 271(a), effective 2/6/2017