Rule 8:5-3. On Whom Served

(a) Review of Action of a County Board of Taxation or Direct Review by the Tax Court

(1) A complaint by a taxpayer to review the action of a County Board of Taxation with respect to a property tax assessment shall be served on the County Board of Taxation and on the assessor and the Clerk of the taxing district in which the property is located.

(2) A complaint by a taxing district to review the action of a County Board of Taxation shall be served upon the County Board of Taxation and, if the action to be reviewed involves the assessment of a specific parcel of property, upon the taxpayer of said property and the assessor of the taxing district.

(3) A complaint by a taxpayer to review an action of the County Board of Taxation with respect to the property of another shall name the taxing district and name the owner or taxpayer, as shown on the last municipal tax duplicate, as parties defendant and shall be served on the County Board of Taxation, on the assessor and the Clerk of the taxing district and on the taxpayer whose property tax assessment is the subject of the action.

(4) A complaint to review the action of a County Board of Taxation with respect to a County Equalization Table or Abstract of Ratables or any other action dealing with the equalization or apportionment of county taxes shall be served upon the County Board of Taxation and upon the Chief Executive Officer and the Clerk of the Board of Chosen Freeholders of the County and upon the Clerk of every taxing district in the county and upon the Attorney General.

(5) A complaint to correct an error in an assessment pursuant to N.J.S.A. 54:51A-7 shall be served as follows:

(i) If by a property owner, upon the County Board of Taxation and the Clerk of the taxing district;

(ii) If by a taxing district, upon the County Board of Taxation and the property owner;

(iii) If by a County Board of Taxation, upon the Clerk of the taxing district in which the property is located and upon the property owner.

(6) A complaint to review an order of the County Board of Taxation requiring a taxing district to revalue shall be served upon the County Board of Taxation, upon the Clerk of the taxing district in which the property is located (unless the complaint is filed by the taxing district), upon the Director of the Division of Taxation and upon the Attorney General of the State of New Jersey.

(7) A complaint for direct review of an assessment pursuant to the provisions of N.J.S.A. 54:3-21, 54:4-63.11, 54:4-63.28, or 54:4-63.39 shall be served on the County Board of Taxation and on the assessor and the Clerk of the taxing district in which the property is located, unless the complaint is by a taxing district, in which case the Clerk of the taxing district need not be served.

(8) A tenant who files a complaint to contest a local property tax assessment, whether such complaint is by direct review pursuant to N.J.S.A. 54:3-21, 54:4-63.11, 54:4-63.28, or 54:4-63.39 or to review the action of a County Board of Taxation, shall serve a copy of the complaint on the record owner of the property. The court, on application or on its own motion, may permit the owner to intervene as a party plaintiff, may require service on other tenants, or may take such other action as it deems appropriate under the circumstances.

(b) Review of State Tax Action

(1) A complaint by a taxpayer to review an action of the Director of the Division of Taxation, any other state agency (including the Motor Vehicle Commission) with respect to a tax matter, or a county recording officer with respect to the realty transfer tax shall be served as to the former upon the state agency or as to the latter upon the county recording officer. In addition, said complaint shall be served upon the Attorney General of the State of New Jersey, except that no service upon the Attorney General shall be required of a complaint to review the Director's denial of any homestead credit, rebate or refund program administered by the Division of Taxation. In cases arising under any homestead credit, rebate, or refund program administered by the Division of Taxation, the complaint shall be served on the Attorney General by the Clerk of the Tax Court as soon as practical after filing of the complaint.

(2) A complaint to review the apportionment valuations established by the Director of the Division of Taxation pursuant to N.J.S.A. 54:30A-16 et seq. or 54:30A-49 et seq. (Apportionment Valuations of Utilities, Franchise and Gross Receipts Taxes) shall be served upon the Director of the Division, upon the Attorney General of the State of New Jersey and upon the Clerk of every taxing district entitled to share in the apportionment.

(3) A complaint to contest the validity or amount of an assessment of Railroad Property or Franchise Taxes by the Director of the Division of Taxation shall be served pursuant to N.J.S.A. 54:29A-32 upon the Attorney General of the State of New Jersey, upon the Clerk of the Taxing District in which the property is located and, if the complaint is filed by the Attorney General or a taxing district, upon the taxpayer.

(4) A complaint by a taxing district to review the October 1 table of equalized valuations adopted by the Director of the Division of Taxation in accordance with N.J.S.A. 54:1-35.1 shall be served upon the Director of the Division of Taxation, the Attorney General of the State of New Jersey and the clerk of each taxing district that is a member of the same school district as the complaining taxing district.

(c) Subsequent Pleadings Subsequent pleadings need be served only upon the parties in accordance with R. 1:5-2.