How many judges compose the Tax Court in New Jersey?

The Tax Court of New Jersey is composed of judges whose numbers can fluctuate, but the statutory requirement states that there must be at least 6 judges and no more than 12. This allows for flexibility in judicial assignments based on the volume of cases and other operational needs. By maintaining this range, the court can manage its caseload effectively while ensuring access to judicial resources for taxpayers with disputes regarding tax assessments and other related matters.

In contrast, the other options provide specific numbers that do not align with the legal framework governing the Tax Court. For instance, stating exactly 10 or 12 judges would restrict the potential for the number of judges to vary in response to operational requirements and case loads. The option suggesting at least 5 and not more than 15 does not accurately represent the established range, as it allows for a configuration that is inconsistent with the current judicial structure of the Tax Court. Thus, the correct answer reflects the established legal framework governing the composition of the Tax Court judges in New Jersey.