Rule 8:3-4. Contents of Complaint, Generally

(a) Generally The complaint shall set forth the claim for relief and a statement of the facts on which the claim is based and shall conform to the requirements of R. 8:3-5. The Clerk of the Tax Court shall make sample forms available to litigants on request. The wording of any sample form may be modified to conform to the claim made and relief sought in a particular case.

(b) Claim for Relief A pleading which sets forth a claim for relief shall briefly state the factual basis of the claim and the relief sought. Relief in the alternative may be demanded. A request may be made for a change in real property tax assessment without specifying the amount of such change. A claim for exemption shall be specifically pleaded.

(c) Small Claims Classification

(1) In state tax cases the complaint shall state whether the amount of refund claimed or the taxes or additional taxes sought to be set aside or the amount in controversy, as the case may be, with respect to any year, exceeds the sum of $5,000 exclusive of interest and penalties.

(2) In local property tax cases, the complaint shall state whether each separately assessed parcel of property under appeal is a class 2 property (1-4 family residence) or a class 3A farm residence or, if small claims jurisdiction is based on the prior year's taxes, there shall be included with the complaint a copy of the prior year's final tax bill or the current year's notice of assessment or a statement certifying the prior year's taxes. Where small claims jurisdiction is based on the prior year's taxes, a complaint that fails to confirm the prior year's taxes as specified in this subparagraph shall be treated as a nonconforming paper that shall be returned stamped "Received but not filed (date)" as provided in R. 1:5-6(c).

(d) Claim of Discrimination If discrimination is claimed, the complaint shall so state.

(e) Separately Assessed Parcels in Common Ownership If a complaint or counterclaim in an action to review a real property tax assessment includes more than one separately assessed parcel of property contiguous and in common ownership pursuant to R. 8:3-5(a)(2) or (3), or in common ownership pursuant to R. 8:3-5(a)(4), the complaint shall so state.