54:34-6. Appointment of appraisers
66 words·~1 min read·
/nj/title-54/chapter-34/54-34-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether the same be in the ownership of a resident or nonresident decedent, the state tax commissioner shall, upon application of an interested party, or upon his own motion, appoint a competent person as appraiser as often as and whenever occasion may require.