Rule 8:5-4. Mode of Service of Complaint

(1) The County Board of Taxation shall be served by leaving a copy with the County Tax Administrator or with a person in charge of the office or by mailing a copy to the County Tax Administrator by ordinary mail.

(2) Service upon the assessor and the Clerk of a taxing district shall be by leaving a copy with the assessor or the person in charge of the office and by leaving a copy with the Clerk of the taxing district or the person in charge of the office, or by mailing copies to the assessor and the Clerk by ordinary mail.

(3) Service upon a taxpayer in a local property tax matter shall be:

(i) By personal service or by certified or registered mail, return receipt requested, upon the attorney who appeared for the taxpayer in the County Board of Taxation proceeding which resulted in the judgment contested in the complaint.

(ii) If there was no attorney for the taxpayer in the County Board of Taxation proceeding which resulted in the judgment contested in the complaint or if the complaint is a direct appeal by a taxing district pursuant to N.J.S.A. 54:3-21, service shall be made upon the taxpayer by personal service or by certified or registered mail, return receipt requested, and if by mail, at the address listed on the County Board of Taxation petition by the taxpayer, or if none, at the last known address as it appears on the last taxing district tax duplicate.

(iii) Consistent with due process of law, service by mail pursuant to this subsection shall have the same effect as personal service, and the mailing shall constitute effective service unless the mail is returned undelivered by the Postal Service.

(iv) When service by certified or registered mail, return receipt requested, is not effected initially because the mail is returned undelivered, the party making service may make reservice simultaneously by certified or registered mail, return receipt requested, and ordinary mail, and if the addressee refuses to claim or accept delivery of the certified or registered mail and if the ordinary mail is not returned, the simultaneous mailing shall constitute effective service, and the additional time required for service shall not affect the validity of the complaint.

(v) If service cannot be made by any of the modes provided by this rule, a taxpayer may be served as provided by court order, consistent with due process of law.

(4) Upon the state agency involved or upon the county recording officer by leaving a copy with the Director of the agency or county recording officer or the person in charge of his office or by mailing a copy to the Director of the agency or the county recording officer.

(5) Upon the Chief Executive Officer and upon the Clerk of the Board of Chosen Freeholders by leaving a copy with the Chief Executive Officer and with the Clerk or with the person in charge of each of their offices, or by mailing copies to the Chief Executive Officer and the Clerk.

(6) On the Attorney General of the State of New Jersey in accordance with the provisions of R. 4:4-4(a)(7), except that service by the Tax Court Administrator in any homestead credit, rebate, or refund program cases under R. 8:5-3(b)(1) may be made in such manner as the Presiding Judge of the Tax Court may from time to time prescribe.