What is required if a taxpayer is unsatisfied after the CBT's judgment on an appeal?

When a taxpayer is unsatisfied with the judgment from the County Board of Taxation (CBT) regarding an appeal, they have the right to seek further recourse through the legal system. This recourse involves appealing to the state tax court, which provides a higher level of review. The state tax court can examine the evidence and arguments presented in the initial appeal at the CBT and determine whether the decision was in accordance with tax law and regulations.

This legal pathway is crucial for maintaining taxpayer rights, as it allows for an additional opportunity to rectify what may be seen as an unfair or incorrect ruling from the CBT. Access to the state tax court ensures that taxpayers can challenge decisions that they believe do not adequately reflect their tax position or property assessment, providing them with a mechanism to seek justice in the matter.

The other options do not accurately reflect the process or rights of the taxpayer in this scenario. For instance, requiring additional fees does not address the legal rights to appeal the decision. Ceasing all appeals contradicts the taxpayer's right to pursue further legal remedies, and reapplying for an exemption is not relevant to the process of contesting a judgment already made.