New Jersey Code § 54:4-63.23

Review of judgment of county board of taxation
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54:4-63.23. Review of judgment of county board of taxation
Any judgment of the county board of taxation assessing omitted property for a particular year may be reviewed by the tax court upon an appeal taken by the taxing district, owner or other interested party, taken and prosecuted in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
L.1947, c. 413, p. 1286, s. 12. Amended by L.1983, c. 36, s. 19, eff. Jan. 26, 1983.

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