18:23-5.6 Inspection of classifications and valuations;conference; appeal
(a) Any taxpayer may, prior to December 1, of the pre-tax year, inspect the Director's classification and valuations of such taxpayer's railroad property used in the pre-tax year.
(b) Any taxpayer may request an informal conference with the Director regarding the correctness of such classifications and valuations, which is to be held on or before December 1, of the pre-tax year.
(c) Any matters not corrected at such time are not given further administrative review and may be corrected only by appeal to the Tax Court in accordance with applicable law.
Amended by R. 1990 d. 630, effective December 17, 1990. See: 22 N.J.R. 2250(a), 22 N.J.R. 3762(a). Railroad tax appeals go to Tax Court, in (c).