N.J. Stat. » Title 59 — CLAIMS AGAINST PUBLIC ENTITIES

N.J. Stat. § 59:7-2

Liability of a public entity or public employee generally

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Neither a public entity nor a public employee is liable for an injury caused by:

a. Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collection of a tax.

b. An act or omission in the interpretation or application of any law relating to a tax.