N.J. Ct. R. 8:3-5

(a) Local Property Tax Cases.

(1) The first paragraph of every complaint and counterclaim shall set forth the block, lot and street address of the property. A Case Information Statement in the form specified by the Tax Court shall be attached to the face of the complaint or counterclaim, and a copy of the County Board of Taxation judgment and memorandum of judgment or order or determination to be reviewed shall be attached to the complaint, except in matters to be directly reviewed by the Tax Court pursuant to N.J.S.A. 54:3-21. The complaint shall include the name of the owner, the name of the plaintiff if other than the owner and the relationship of the plaintiff to the owner, the assessment, the type of property, the prior year(s) for which action is pending in the Tax Court for the same property and whether exemption or farmland qualification is claimed.

(2) The complaint may include, in separate counts, each of the separately Assessed contiguous properties in common ownership in the same or different taxing districts, for which review is sought. If separately assessed properties are in common ownership, they will be deemed to be contiguous for the purpose of this rule even if separated by a road, right of way or similar passageway for the passage of vehicles or pedestrians.

(3) In cases of direct review by the Tax Court pursuant to N.J.S.A. 54:3- 21, the complaint shall contain an allegation that the assessed valuation of the property for which direct review is sought exceeds $1,000,000. A complaint for direct review may include in separate counts separately assessed, contiguous properties in common ownership, in the same or different taxing districts, provided that the assessed valuation of one of such separately assessed, contiguous properties exceeds $1,000,000.

(4) Property assessed separately pursuant to the provisions of N.J.S.A. 46:8A 26 (Horizontal Property Act) or N.J.S.A. 46:8B-19 (Condominium Act) that is part of the same condominium complex may be combined in one complaint only if the separately assessed properties are in the same ownership and are part of the same master deed, provided that each separate assessment is listed on an attached schedule setting forth the name of the owner, the block, lot and assessment. Such properties will be deemed to be contiguous for the purpose of this rule if in common ownership and part of the same master deed even if separated by a road, right of way, or similar passageway for the passage of vehicles or pedestrians.

(b) State Tax Cases.

(1) A Case Information Statement in the form specified by the Tax Court shall be attached to the face of the complaint, and a copy of the action, determination or deficiency notice of the Director of the Division of Taxation or of any other state agency or officer (including the Motor Vehicle Commission) with respect to a tax matter, or of a county recording officer with respect to the realty transfer tax, if any to be reviewed shall be attached to the complaint. The complaint may include in separate counts allegations with respect to separate taxes or assessments.

(2) A complaint by a taxpayer seeking review of a Certificate of Debt shall Have attached thereto, where available, copies of the Certificate of Debt and the underlying tax assessment. The complaint shall state whether the issuance of the Certificate of Debt or the underlying tax assessment is being challenged. A challenge to the tax assessment may be reviewed only if the applicable period for filing a complaint to challenge this assessment had not previously expired.

(c) Review of Equalization Table. A complaint seeking the inclusion or exclusion of a specific sale or sales in the analysis of sales upon which an equalization table is based, shall set forth and identify the sale or sales and, if available, each Form SR1A identification number of the Division of Taxation and the reasons alleged for inclusion or exclusion from the table, and a Case Information Statement in the form specified by the Tax Court shall be attached to the face of the complaint.