In the case of roll-back taxes, how long does a taxpayer have to file a complaint after a County Tax Board judgment?

The correct duration for a taxpayer to file a complaint after a County Tax Board judgment regarding roll-back taxes is 45 days. This specific timeframe is established to ensure that tax disputes are resolved in a timely manner, allowing for a structured process within the tax assessment framework.

Roll-back taxes arise when a property that was previously receiving a lower tax rate due to agricultural use or other exemptions is changed to a taxable use, leading to a reassessment of the tax due. After the County Tax Board has made a judgment, the 45-day period provides a window for taxpayers to respond formally, ensuring that their concerns and any appeals are handled efficiently within a clear timeframe.

Understanding this timeframe is crucial for taxpayers, as failing to file within 45 days might result in losing their opportunity to contest the judgment, which could have financial implications regarding their tax liabilities. Thus, this 45-day period emphasizes the importance of prompt action in tax-related matters.