When must all regular tax appeals be heard and judgments rendered?

The correct choice indicates that all regular tax appeals must be heard and judgments rendered by June 30th. This date is significant because it aligns with the statutory deadlines established within New Jersey's property tax appeal process. The timeline ensures that taxpayers have a definitive period during which they can challenge property assessments and receive a resolution before the end of the tax year. This is crucial for budgeting and financial planning for both the municipality and the taxpayer.

The choice of June 30th is particularly relevant as it marks the end of the fiscal year in many cases, particularly for municipalities that calculate their budgets based on property values determined through assessments. By having the appeals resolved by this date, it allows local governments to finalize their revenue projections and allocate resources appropriately. This structured timeline helps maintain a level of order and transparency within the property tax system, ensuring that all parties are aware of their rights and responsibilities within the evaluation process.