Appointment of appraisers

N.J. Stat. § 54:34-6
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026
N.J. Stat. § 54:34-6 — Appointment of appraisers | New Jersey Statutes (Aug. 2026 snapshot) | Corpus