New Jersey Statutes Title 54. Taxation 54 § 4-23.13b

Where an application for valuation hereunder has been filed by the owner of land within the time provided herein, the assessor of the taxing district in which such land is situated shall, on or before November 1 of the pretax year, forward to such owner a notice of disallowance by regular mail when a claim has been disallowed. The assessor shall set forth in reason or reasons therefor together with a statement notifying the landowner of his right to appeal such determination to the county board of taxation on or before April 1 of the tax year.Any appeal made pursuant to this section shall be governed by the procedures provided for appeals in R.S.54:3-21.