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New Jersey Statutes, Title: 54, TAXATION

    Chapter 51a: Review of judgment, action or determination of county board of taxation

      Section: 54:51a-20: Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)

           If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proceeding, the amount of the taxes then not in substantial controversy. If the taxpayer and the Attorney General are unable to agree on the amount of taxes then not in substantial controversy, the amount shall be determined by the tax court. Upon the payment of the amount of taxes then not in substantial controversy, the payment or collection of the remainder of the taxes shall be stayed until the final determination by the tax court, notwithstanding any law to the contrary.

L.1983, c. 45, s. 54:51A-20, eff. Jan. 28, 1983.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:51a-20 (if available):



Court decisions that cite this statute: CLICK HERE.