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N.J. Ct. R. 8:8-3
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Rule 8:8-3 Consolidation and Severance
Rule 8:8 — Trials
Rule Text
(a) Consolidation. The Tax Court on its own motion or on a party's motion may consolidate actions if they present a common question of law or fact, involve the same property or related properties, or the same or similar proofs.
(b) Severance. The Tax Court on its own motion or on a party’s motion may try actions or portions thereof separately when a single trial is likely to become confusing or protracted or when the court otherwise deems that separate trials would be advantageous.
Amendment history: Adopted June 20, 1979 to be effective July 1, 1979; paragraph (a) amended July 23, 2026 to be effective September 1, 2026.