How much notice must the CBT give for a hearing on an appeal?

In the context of appeals in New Jersey, the law mandates that the Director of the Division of Taxation, which includes the appeals process for various tax matters, must provide at least 10 days' written notice before a hearing can take place. This requirement ensures that all parties involved have sufficient time to prepare for the hearing, gather necessary documents, and organize their arguments or defenses. Ten days is considered a fair timeframe to ensure proper representation and due process, allowing appellants and other interested persons the opportunity to fully participate in the proceedings.

Understanding this timeline is crucial for both tax assessors and those appealing assessments, as missing this notice period could impact the validity of the hearing and the outcomes associated with it. Therefore, the requirement of a minimum of 10 days’ notice is fundamental to the administrative procedures governing tax appeals in New Jersey.