Which type of court hears appeals in a 'de novo' fashion?

The Tax Court of New Jersey hears appeals in a 'de novo' fashion, meaning it examines the case anew, as if it were being heard for the first time, rather than merely reviewing the previous court's decision. This procedural approach allows the Tax Court to evaluate both the facts and the law without being limited by the initial trial’s findings.

This characteristic is particularly important in tax cases, as it ensures that all relevant evidence and arguments can be presented and considered, allowing for a comprehensive assessment of the taxpayer's situation. Other courts, such as the Superior Court and the Court of Appeals, may offer different types of review, often focusing on whether the previous court made legal errors rather than re-evaluating all the facts involved. Municipal Courts handle less serious offenses and have a more limited scope, which does not typically involve 'de novo' appeals.

The Tax Court's approach facilitates a fair reconsideration in the context of taxation disputes, making it a critical venue for ensuring that tax-related issues are properly addressed.