54:4-3.135. Appeals from action of enforcing agency, director of division of taxation or assessor a. A person aggrieved by an action of the enforcing agency may seek review before the board of appeals. b. A person aggrieved by an action of the Director of the Division of Taxation may seek a review before the Director of the Division of Taxation pursuant to the 'Administrative Procedure Act,' P.L.1968, c. 410 (C. 52:14B-1 et seq.). c. A person aggrieved by an action of the assessor may appeal to the county board of taxation or the tax court, as appropriate. L.1983, c. 309, s. 6.
New Jersey Legal Code