R. 8:3-1 New Jersey Rules of Court, R. 8:3-1: Commencement of Action, rendered as code with every cross-reference linked

rule 8:3-1 "Commencement of Action" {
(a) An action is commenced by filing a complaint with the Clerk of the Tax Court. Pursuant to R. 1:32-2A, the Supreme Court has approved the mandatory use of eCourts Tax by attorneys to commence all tax matters in the Tax Court. All tax matters filed by pro se litigants may be commenced through the filing of a paper complaint or through use of eCourts Tax.
(b) In local property tax cases a separate complaint must be filed for each separately assessed property except as hereinafter provided in R. 8:3-5(a)(2), (3) and (4).
(c) In local property tax cases, a separate complaint must be filed for each tax year for each separately assessed property, and a separate complaint must be filed each tax year for a group of properties permitted to be included in a single complaint as provided by R. 8:3-5(a)(2), (3) and (4). This requirement does not apply either to a complaint made pursuant to N.J.S.A. 54:51A-7 to correct an error affecting more than one tax year or to a complaint made pursuant to N.J.S.A. 54:4-23.8 relating to the imposition of the farmland rollback tax.
Note: Adopted June 20, 1979 to be effective July 1, 1979. Former rule redesignated as paragraph (a) and paragraph (b) adopted July 22, 1983 to be effective September 12, 1983; new paragraph (c) adopted July 28, 2004 to be effective September 1, 2004; paragraph (a) amended July 27, 2018 to be effective September 1, 2018; paragraph (a) amended August 5, 2022 to be effective September 1, 2022.
}
referenced_by: none
source: njcourts.gov // verbatim; changed 2025-09-23; corpus harvested 2026-09-02