{"data":{"id":"us-nj/n.j.-stat.-54-34-6","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:34-6","heading":"Appointment of appraisers","body":"In order to fix the value of property of persons whose estates are liable to  the payment of a tax under this subtitle, whether the same be in the ownership  of a resident or nonresident decedent, the state tax commissioner shall, upon  application of an interested party, or upon his own motion, appoint a competent  person as appraiser as often as and whenever occasion may require.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"c33aab3182a0e3f0e679bbb0420fc3db0e2c46a9c733811f5e458a945036127c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-34-5","next":"us-nj/n.j.-stat.-54-34-7"},"notice":"GroundRules: Original legal text. Not legal advice."}