Rule 8:3-1. Commencement of Action

(a) An action is commenced by filing a complaint with the Clerk of the Tax Court.

(b) In local property tax cases a separate complaint must be filed for each separately assessed property except as hereinafter provided in R. 8:3-5(a)(2), (3) and (4).

(c) In local property tax cases, a separate complaint must be filed for each tax year for each separately assessed property, and a separate complaint must be filed each tax year for a group of properties permitted to be included in a single complaint as provided by R. 8:3-5(a)(2), (3) and (4). This requirement does not apply either to a complaint made pursuant to N.J.S.A. 54:51A-7 to correct an error affecting more than one tax year or to a complaint made pursuant to N.J.S.A. 54:4-23.8 relating to the imposition of the farmland rollback tax.