Rule 8:6-1. Discovery; Exchange of Appraisals and Comparable Sales and Rentals

(a) Discovery Discovery may be taken in accordance with the provisions of R. 4:10-1 through R. 4:18-2 and R. 4:22 through R. 4:25 insofar as applicable except as follows:

(1) In local property tax cases, discovery shall be completed within 150 days from service of the complaint, as directed in the case management notice, or as otherwise directed by the court.

(2) In actions to review any equalization table, answers to interrogatories shall be served within 20 days from the date of service of the interrogatories.

(3) In state tax cases (other than small claims cases) leave of court, granted with or without notice, must be obtained if a party seeks to take a deposition by oral examination prior to the expiration of 60 days after service of the complaint.

(4) In state tax cases discovery shall be completed within 150 days or as directed in the case management notice or as otherwise directed by the court. The 150 days for the completion of discovery shall commence to run 60 days after the service of the complaint.

(5) In local property tax cases assigned to the Small Claims Division under the provisions of R. 8:11, discovery shall be limited to the property record card for the subject premises, inspection of the subject premises, a closing statement if there has been a sale of the subject premises within three years of the assessing date, the cost of improvements within three years of the assessing date, and income, expense and lease information for income-producing property. The court in its discretion may grant additional discovery for good cause shown.

(6) In local property tax cases, interrogatories and requests for production of documents shall be in the form and manner prescribed by the Tax Court.

(b) Exchange of Appraisals and Comparable Sales and Rentals Where the valuation of property is an issue:

(1) A party intending to rely upon the testimony of any person as a valuation expert shall furnish each opposing party with a copy of the written appraisal report of the expert as follows:

(i) in cases where a pretrial conference is held, at a time and in a manner fixed by the court, but no later than the time fixed by a case management notice or order, or

(ii) in cases where no pretrial conference is held, within the time fixed by a case management notice or order.

(iii) The court in its discretion may grant additional time for discovery of appraisers and appraisal reports following the exchange of appraisal reports.

(2) A party intending to rely on sales or rentals of comparable property shall furnish each opposing party with a list of comparable sales or rentals intended to be established by proof which list shall set forth as to each sale or rental and, as to each sale, the name of seller and purchaser, date of sale, the consideration, book and page number of the recording of the deed and, if available, the Form SR1A identification number of the Division of Taxation and, as to each rental, name of landlord and tenant, date of lease and relevant lease terms, as follows:

(i) in cases where a pretrial conference is held, at a time and in a manner fixed by the court, but no later than 10 days prior to the first date fixed for trial, or

(ii) in cases where no pretrial conference is held, 10 days prior to the date of trial.