If a taxpayer is dissatisfied with the Board's judgment on Added and Omitted Assessments, what is the time frame for filing an appeal to the State Tax Court of New Jersey?

The correct time frame for filing an appeal to the State Tax Court of New Jersey in the case of dissatisfaction with the Board's judgment on Added and Omitted Assessments is 45 days. This specific time period is established by New Jersey law to ensure that appeals are processed in a timely manner, providing both the taxpayer and the tax authority with a clear timeline for resolving disputes.

This time frame is important as it can affect a taxpayer's right to challenge an assessment. Missing this deadline may result in losing the opportunity to contest the Board's decision, which underscores the importance of being aware of procedural timelines when dealing with tax assessments. Knowing this period allows taxpayers to act promptly and engage with the legal system effectively if they feel the Board's judgment did not accurately reflect their situation.