The Director, in his or her discretion is empowered to dispense with a sworn oath. However, where applicable each assessor or collector and his or her duly assigned assistants are authorized to take and administer the oath on any claim for the veteran's property tax deduction. There is to be no charge for taking any affidavit or preparing any required form.
N.J. Admin. Code § 18:27-3.10
See: 46 N.J.R. 1737(a), 46 N.J.R. 2281(c).
Former N.J.A.C. 18:27-3.10, Annual reimbursement of taxing districts for veterans' property tax deductions, recodified to N.J.A.C. 18:27-3.9.