New Jersey § 54:3-22

§ 54:3-22.

a. The board shall thereupon make such order respecting the time and manner for hearing

the appeal as it may deem just, and shall summarily hear and determine the appeal,

and revise and correct the assessment in accordance with the value prescribed by law. All appeals filed pursuant to the provisions of chapter 3 of Title 54 of the Revised

Statutes shall be heard and determined by the board. It may compel the attendance of witnesses, the production of books and papers before

it, examine witnesses or cause witnesses to be examined under oath before it, which

oath may be administered by a member of the board. b. In any proceedings before the board where deeds or other instruments of conveyance

do not state the true consideration or sale price of the property, which is the subject

of appeal, the realty transfer fee paid upon the recording of such deeds or instruments

as well as an affidavit of consideration attached to and filed with any such deed

or instrument shall be admitted as prima facie evidence of the actual amount of money

and the monetary value of any other thing of value constituting the entire compensation

paid for such transfer of realty. c. Whenever the county board of taxation is satisfied by the proofs that the ratio

of the assessed valuation of the subject property to its true value exceeds the upper

limit or falls below the lower limit of the common level range, it shall revise the

taxable value of the property by applying the average ratio to the true value of the

property except as hereinafter provided. d. If the average ratio is below the county percentage level and the ratio of the

assessed value of the subject property to its true value exceeds the county percentage

level, the county board of taxation shall reduce the taxable value of the property

by applying the average ratio to the true value of the property. e. If both the average ratio and the ratio of the assessed value of the subject property

to its true value exceed the county percentage level, the county board of taxation

shall revise the taxable value of the property by applying the county percentage level

to the true value of the property. f. The provisions of this section shall not apply to any appeal from an assessment

of real property taken with respect to the tax year in which the taxing district shall

have completed and put into operation a district-wide revaluation program approved

by the Director of the Division of Taxation pursuant to P.L.1971, c. 424 ( C.54:1-35.35 et seq. ) , district-wide reassessment program, compliance plan, or other form of municipal-wide

assessment review that requires the revision of all property assessments to current

market value, that is approved by the county board of taxation pursuant to R.S.54:4-23 . g. At the property owner's written request submitted at the time of filing, the county

board of taxation may proceed with a full evidentiary hearing based on the evidence

submitted at least seven full days prior to the original appeal hearing date, without

the attendance of the property owner. The ability to proceed based on the evidence timely submitted is at the sole discretion

of the property owner. The attendance of the author of any expert appraisal or report submitted as evidence

in the appeal, if otherwise required, shall not be waived by the taxpayer's decision

not to attend the appeal hearing. h. At the property owner's written request submitted at the time of filing, assessment

appeal hearings conducted by the county board of taxation may be conducted virtually,

using conference call technology and protocols adopted by the county board of taxation. The county board of taxation may relax the requirement of the time of the taxpayer's

appeal as the needs of justice allow.