New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.9 - Hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The administrator, with the approval of the
				county board of taxation, shall prepare a calendar assigning dates and times for
				hearings and shall not grant adjournments except for good cause shown.
(b) The board shall give at least 10 days notice
				of the time and place of hearing of the appeal to the petitioner, assessor, and
				attorney of the taxing district.
(c) The
				board may continue hearings from time to time, if necessary.
(d) The board shall permit a petitioner (other
				than a taxing district), including any business entity in which the prior year's
				taxes for the subject property were less than $ 25,000, to appear in an appeal in
				his, her, or its own behalf. No person shall be permitted to appear in an appeal in
				a representative capacity unless said person is duly licensed to practice law in
				this State; provided, however, that an attorney of any other jurisdiction of good
				standing there, may appear at the discretion of the board in any matter subject to
				the provisions of rule 1:21-2 of the Rules Governing the Courts of New Jersey. This
				rule may be waived in cases of extreme hardship, such as old age and
				illiteracy.
(e) A petitioner shall be
				prepared to prove his or her case by complete and competent evidence. In the absence
				of some evidence, the board may dismiss the petition. In the case of failure to
				appear, the board may dismiss the petition for lack of prosecution.
(f) When a case is set down for hearing, the
				assessor of the taxing district involved shall attend said hearing together with
				counsel for the taxing district, unless the board shall in individual cases decide
				otherwise.
(g) Where the assessed
				valuation is determined by the "capitalization of income" method, the assessor shall
				produce at the hearing a copy of the property record card for the property under
				appeal, showing his or her computation of the capitalization of income.
(h) A party intending to rely on expert testimony
				shall furnish to the county board of taxation three copies of a written appraisal
				report and shall furnish one copy of the appraisal report to each opposing party at
				least one week prior to the hearing. If the municipality intends to rely on its tax
				assessor or a representative of a revaluation company as its expert and if such
				testimony will involve data and analysis which is not reflected on the property
				record card, the municipality shall furnish to the board three copies of a written
				report reflecting such data and analysis and shall furnish one copy of the report to
				each opposing party at least one week prior to the hearing. At the request of a
				taxpayer-party, the municipality shall also furnish that party with a copy of the
				property record card for the property under appeal at least one week prior to the
				hearing. The board in its discretion and in the interest of justice may waive the
				requirements for the submission of written reports.
(i) Any settlement agreed upon between the parties
				shall be in writing, on a form approved by the Director of the Division of Taxation,
				signed by the parties or their attorneys and shall indicate if the assessor is in
				agreement with the settlement. Such proposed settlement shall include the basis for
				the settlement and shall be submitted to the county board of taxation for approval
				without the necessity for an appearance by the parties or their attorneys unless the
				board requests such an appearance by the parties or their attorneys. If the board
				approves the settlement, the board shall enter judgment in accordance with the terms
				thereof. If the board disapproves the settlement, the board shall notify the parties
				of such disapproval and schedule a hearing date for the appeal.
(j) The board may, as occasion shall require, by
				order, refer any appeal or other matter pending before it to one or more of its
				members for the purpose of taking testimony and reporting thereon to the board for
				appropriate action.
(k) No person shall
				testify at a hearing of the board concerning an assessment unless he or she shall
				have inspected the property.
(l) No
				assessor shall appear before the board as an expert witness against another assessor
				or taxing district within the State except to defend the assessment of his or her
				taxing district.