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N.J. Ct. R. 8:4-2
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Rule 8:4-2 Calculation of Time for Filing
Rule 8:4 — Time
Rule Text
(a) General. The time period shall be calculated from the date of service of the decision or notice of the action taken.
(b) Where Notice of Action Is Mailed. If notice of an action is mailed the time period within which a complaint for review may be filed shall be extended pursuant toR.1:3-3.
(c) Where No Action Is Taken. If action is required to be taken with respect to a tax matter on or before a fixed date and the action is not so taken, the time periods fixed by these rules shall be calculated from the date that the action was required to have been taken.
Amendment history: Adopted June 20, 1979 to be effective July 1, 1979.