Which document outlines the process for tax appeals in New Jersey?

The New Jersey Statutes Annotated Title 54 is the correct document that outlines the process for tax appeals in New Jersey. This set of statutes provides comprehensive legal guidance on various aspects of taxation, including assessment practices and procedures for appeals. It serves as the basis for understanding the rights and responsibilities of both taxpayers and tax assessors when disputes arise regarding property assessments.

Title 54 includes specific provisions that delineate the procedures for filing appeals, the timelines involved, and the roles of different entities in the appeal process. This legal framework is essential for ensuring that taxpayers can challenge their property assessments in a structured manner, allowing for due process and equitable resolution of disputes.

Other documents might contain relevant information about tax processes or guidelines, but they do not specifically codify the appeal process like Title 54 does. The Administrative Code could be related to administrative procedures, while the New Jersey Division of Taxation Guidelines might provide broader tax guidance. The County Assessment Manual, while important for local assessment practices, does not have the statutory authority that Title 54 has concerning tax appeals.