{"data":{"id":"us-nj/n.j.-stat.-54-4-3.135","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-3.135","heading":"Appeals from action of enforcing agency, director of division of taxation or assessor","body":"a.  A person aggrieved by an action of the enforcing agency may seek review  before the board of appeals.\nb.  A person aggrieved by an action of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the  \"Administrative Procedure Act,\"  P.L.1968, c. 410 (C. 52:14B-1  et seq.).\nc.  A person aggrieved by an action of the assessor may appeal to the county  board of taxation or the tax court, as appropriate.\nL.1983, c. 309, s. 6.","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":"739a4a533f9ecdc8a766db7d2a9adf00616afe7457c4f874b92da2ff7ca066d1","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-3.134","next":"us-nj/n.j.-stat.-54-4-3.136"},"notice":"GroundRules: Original legal text. Not legal advice."}