N.J. Stat. § 54:1-35.37: Person aggrieved by determination; hearing

Any municipality, firm or individual aggrieved by any determination of the Director of the Division of Taxation made pursuant to this act shall be entitled to a formal hearing before the director who shall render his decision within 30 days of the date of the hearing. Such hearings shall be conducted pursuant to the "Administrative Procedure Act" (P.L. 1968, c. 410, C. 52:14B-1 et seq.).

L.1971, c. 424, s. 3, eff. Jan. 1, 1972.