The New Jersey State Court System - Essay Example

Tax courts have special jurisdiction to hear and decide cases involving decisions of county boards of taxation, which, determines property tax. They also hear decisions made by the State Division of taxation on matters of income tax, sales tax and business tax.

The Superior court is the trial court where cases involving criminal, civil and family law are heard and decided. They decide all other cases that are not within the jurisdiction of the Municipal and Tax courts.

The Appeals Court is divided into two, the Appellate Division of Superior Court and the New Jersey Supreme Court. The Appellate Division, reviews and decides cases in the division of at least two to three judges without trial or further evidence. It reviews and makes sure that there were no mistakes or errors in the judgment and decisions of the Trial Courts, Tax Courts and State administrative agencies. The N.J. Supreme Court is the highest court in New Jersey and is the state’s court of last resort, ruling from the Appellate Division may be appealed here. The New Jersey Constitution limits its jurisdiction in cases involving a constitutional question, if a judge in the Appellate Division dissented, if capital punishment is used, or the court granted "certification," or if the case involves redistricting (Art VI). Its jurisdiction is limited in hearing appeals for legal issues and just like the Appellate Division, does not include a trial of facts. 2000).