N.J. Stat. tit. 2B, ch. 13

in effect

N.J. Stat. § 2B:13-1 Establishment

2B:13-1. Establishment. a. A Tax Court is hereby established as a court of limited jurisdiction pursuant to Article VI, Section I, paragraph 1 of the New Jersey Constitution. b. The Tax Court shall be a court of record and shall have a seal. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-2 Jurisdiction

2B:13-2. Jurisdiction. a. The Tax Court shall have jurisdiction to review actions or regulations with respect to a tax matter of the following: (1) Any State agency or official; (2) A county board of taxation; (3) A county or municipal official. b. The Tax Court shall have jurisdiction over actions cognizable in the Superior Court which raise issues as to which expertise in matters involving taxation is desirable, and which have been transferred to the Tax Court pursuant to the Rules of the Supreme Court. c. The Tax Court shall have jurisdiction over any other matters as may be provided by statute. d. The Tax Court jurisdiction shall include any powers that may be necessary to effectuate its decisions, judgments and orders. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-3 Hearing and determination of cases; legal and equitable relief; practice and procedure; decisions

2B:13-3. Hearing and Determination of Cases; Legal and Equitable Relief; Practice and Procedure; Decisions. a. The Tax Court, in all causes within its jurisdiction, and subject to law, may grant legal and equitable relief so that all matters in controversy between the parties may be completely determined. b. The Tax Court shall determine all issues of fact and of law de novo. c. Practice and procedure in the Tax Court shall be as provided by the Rules of the Supreme Court. d. Decisions of the Tax Court shall be published in the manner directed by the Supreme Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-4 Appeals

2B:13-4. Appeals. Judgments of the Tax Court may be appealed as of right to the Appellate Division of the Superior Court pursuant to the Rules of the Supreme Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-5 Locations; facilities

2B:13-5. Locations; facilities. a. The Tax Court shall maintain permanent locations in Trenton and Newark and may hold sessions at other locations throughout the State. b. The State shall provide courtrooms, chambers and offices for the Tax Court at the required permanent locations in Trenton and Newark and shall arrange for courtrooms, chambers and offices or other appropriate facilities at other locations throughout the State. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-6 Judges; number; qualifications

2B:13-6. Judges; Number; Qualifications. a. The Tax Court shall consist of no less than six, nor more than 12 judges, each of whom shall exercise the powers of the court, subject to the Rules of the Supreme Court. b. The judges of the Tax Court shall have been admitted to the practice of law in the State for at least 10 years prior to appointment and shall be chosen for their special qualifications, knowledge and experience in matters of taxation. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-7 Term of office; retirement

2B:13-7. Term of Office; Retirement. a. The judges of the Tax Court shall hold their offices for initial terms of seven years and until their successors are appointed and qualified, and upon reappointment shall hold their offices during good behavior. b. The judges of the Tax Court shall be retired upon attaining the age of 70 years, upon the same terms and conditions as judges of the Superior Court, and shall have the same pension rights and other benefits as judges of the Superior Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-8 Compensation not to be reduced; prohibition against gainful employment

2B:13-8. Compensation Not to be Reduced; Prohibition Against Gainful Employment. a. Each judge of the Tax Court shall receive annual compensation and other benefits equal to that of a judge of the Superior Court and which shall not be diminished during the term of appointment. b. The judges of the Tax Court shall not engage in the practice of law or other gainful pursuit nor shall they hold other office or position of profit under this State, any other State or the United States. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-9 Impeachment and removal; incapacity

2B:13-9. Impeachment and Removal; Incapacity. a. The judges of the Tax Court shall be subject to impeachment, and upon impeachment shall not exercise judicial office until acquitted. The judges of the Tax Court shall also be subject to removal from office by the Supreme Court for the causes and in the manner as is provided by law for the removal of judges of the Superior Court. b. Whenever the Supreme Court certifies to the Governor that a judge of the Tax Court appears to be substantially unable to perform the duties of office, the Governor shall appoint a commission of three persons to inquire into the circumstances. Upon the recommendation of the commission, the Governor may retire the judge from office, on pension, as may be provided by law. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-10 Presiding judge

2B:13-10. Presiding Judge. The Chief Justice shall assign one of the judges of the Tax Court to be the presiding judge of the Tax Court. The presiding judge shall, subject to the supervision of the Chief Justice and the Administrative Director of the Courts, be responsible for the administration of the Tax Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-11 Annual report

2B:13-11. Annual Report. The presiding judge shall submit a report to the Chief Justice of the Supreme Court annually. The report shall be published as part of the Annual Report of the Administrative Director of the Courts. The report shall contain information and statistics for the previous fiscal year concerning the operation of the Tax Court. The report may also contain recommendations by the presiding judge regarding the clarification or revision of legislation, rules and regulations relating to taxation, or the practice and procedure in the Tax Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-12 Assignment of judges to other courts

2B:13-12. Assignment of Judges to Other Courts. The Chief Justice may assign judges of the Tax Court to the Superior Court or to any other court as the need appears, and any judge so assigned shall exercise all of the powers of a judge of that court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-13 Clerk

2B:13-13. Clerk. The Supreme Court shall appoint to serve at its pleasure a Clerk and a Deputy Clerk of the Tax Court, neither of whom shall be subject to the provisions of Title 11A, Civil Service, of the New Jersey Statutes. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-14 Small claims division jurisdiction

2B:13-14. Small Claims Division Jurisdiction. The Tax Court shall have a Small Claims Division with jurisdiction in those classes of cases as may be provided by the Rules of the Supreme Court. L.1993,c.74,s.1.

N.J. Stat. § 2B:13-15 Conduct of hearing

2B:13-15. Conduct of Hearing. Hearings in the Small Claims Division shall be informal, and the judge may receive evidence as the judge deems appropriate for a determination of the case, except that all testimony shall be given under oath. A party may appear on the party's own behalf or by an attorney or by any other person as may be provided by the Rules of the Supreme Court. L.1993,c.74,s.1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026