N.J. Admin. Code § 18:34-1.9

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:34-1.9 - Appeals

(a) An applicant may appeal the Director's adverse determination pursuant to N.J.A.C. 18:34-1.6(c)within 90 days from the date of such determination. The appeal must be submitted to the Director, in writing. Such appeals are not contested cases subject to the requirements of the Administrative Procedure Act, N.J.S.A. 52:14B-1 et seq., and 52:14F-1 et seq., the State Uniform Tax Procedure Law, N.J.S.A. 54:49-18(a), and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1.

(b) Appeals that are timely submitted shall be handled by the Division as follows:

1. The Director shall designate an employee of the Division to serve as a hearing officer for the appeal and to make a recommendation on the merits of the appeal. The hearing officer shall perform a review of the written record and may require an in-person hearing. The hearing officer has sole discretion to determine if an inperson hearing is necessary to reach an informed decision on the appeal. The hearing officer may consider new evidence provided by the taxpayer or any relevant information that would demonstrate that the applicant meets all of the application criteria.

2. Following completion of the record review and/or in-person hearing, as applicable, the hearing officer shall issue a written report to the Director containing the hearing officer's finding(s) and recommendation(s) on the merits of the appeal. The hearing officer's report shall be advisory in nature. The applicant shall receive a copy of the written report of the hearing officer and shall have the opportunity to file written comments and exceptions to the hearing officer's report within five business days from receipt of such report.

3. The Director shall consider the hearing officer's report and any written comments and exceptions timely submitted by the applicant. Based on that review, the Director shall issue a final decision on the appeal.

4. Final decisions rendered by the Director shall be appealable to the Superior Court, Appellate Division, in accordance with the Rules Governing the Courts of the State of New Jersey.

N.J. Admin. Code § 18:34-1.9

Adopted by 54 N.J.R. 1641(b), effective 8/15/2022