N.J. Admin. Code § 18:23A-1.2
Current through Register Vol. 56, No. 19, October 7, 2024
Section 18:23A-1.2 - Approval of tax maps(a) The law provides that the Director, Division of Taxation, "shall have full control over the preparation, maintenance, and revision of all tax maps however prepared" (See Chapter 175, Laws of 1913, 54:1-15 and 54:50-1) .(b) No new map or set of maps shall be used for purposes of taxation until approved by the Director, Division of Taxation (Chapter 167, Laws of 1939; 54:1-15) . 1. After the map has been completed and thoroughly checked by the surveyor for compliance with these rules, the map shall be submitted to the Property Administration, Tax Map Inspection/Railroad Assessment Section for examination. Any revisions or corrections found to be necessary shall be made by the New Jersey licensed land surveyor preparing the tax map. The Section reserves the right to reject any tax map for examination which, in its opinion, has not been adequately checked for compliance with these rules. The review or approval of a tax map will be performed on a hard copy (prints and mylars) of the map. After the tax map has been formally approved (stamped), the municipality, in its discretion, may include it in its Geographic Information System for assessment purposes.2. When the required revisions have been made, the tax map will be approved by the Director, Division of Taxation, and his or her official approval will be stamped on each mylar.3. The Property Administration, Tax Map Inspection/Railroad Assessment Section will make a set of prints of each approved tax map to be retained in its file. The mylars will then be made available to the municipality concerned.4. The tax maps to be approved for revaluation purposes in accordance with Chapter 424, P.L. 1971, shall conform to these rules as far as lot and block numbering system is concerned and all lot and block details. However, the original tax map mylars shall not be required to have the Director's official stamp.N.J. Admin. Code § 18:23A-1.2