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Real Estate Law

Real Estate Tax Appeals: Who Has the Burden of Proof

Recently, many municipalities have performed revaluations in order to make certain that all their assessments reflect the current market value of the properties located in their municipality. When a property owner files a tax appeal to challenge a tax assessment after a revaluation, who bears the burden of proving whether the new assessment is correct - the tax assessor or the property owner?

From Real Estate - New Jersey Law Blog posted 2007-02-28.

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