N.J. Stat. § 54:51A-14: Time

a. Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to be reviewed.

b. The complaint of a municipality filed pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) shall be filed on or before the first Monday in March of the affected tax year.

L.1983, c. 45, s. 54:51A-14, eff. Jan. 28, 1983.