New Jersey § 54:2-40
Full text of New Jersey New Jersey Statutes § 54:2-40, with citation guidance and answers to common questions.
§ 54:2-40.
A copy of the complaint shall be served by the plaintiff upon the county board of
taxation whose judgment is the subject of such review, or its secretary, 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 such 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,
the clerk of the taxing district, 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, the clerk of the taxing district, the collector and the county tax
administrator of the county in which the taxing district is situated, of the withdrawal
or dismissal of complaints filed with the tax court.
Frequently Asked Questions About New Jersey § 54:2-40
What does New Jersey Statutes § 54:2-40 cover?
Section 54:2-40 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54:2-40?
A common citation format is "New Jersey Statutes § 54:2-40" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54:2-40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.