New Jersey § 54:4-35

§ 54:4-35.

a. Except as provided in subsection b. of this section, the assessor shall determine

his taxable valuations of real property as of October 1 in each year and shall complete

the preparation of his assessment list by January 10 following, on which date he shall

attend before the county board of taxation and file with the board his complete assessment

list, and a true copy thereof, to be called the assessor's duplicate. Such list and duplicate shall include the assessments of personal property reported

or determined pursuant to this chapter. They shall be properly made up in such manner and form required by the Director

of the Division of Taxation pursuant to R.S.54:4-26 , to be examined, revised and corrected by the board as provided by law. b. In the case of a municipality located in a county where the county board of taxation

is participating in the demonstration program established in section 4 of P.L.2013, c. 15 ( C.54:1-104 ) , in the case of a county operating under the “Property Tax Assessment Reform Act,”

P.L.2009, c 118 ( C.54:1-86 et seq. ) , and in the case of a municipality in a county that has adopted, by resolution, the

provisions of section 1 of P.L.2018, c. 94 ( C.54:1-105 ) , the assessor shall determine the taxable valuations of real property as of October

1 in each year and shall complete the preparation of the preliminary assessment list

by November 1, and the assessor shall appear on that date before the county board

of taxation and shall file with the board a hard copy of the complete preliminary

assessment list, or shall certify to the board, on forms promulgated by the Director

of the Division of Taxation in the Department of the Treasury, that the electronic

file within the county's MOD-IV tax system is his complete preliminary assessment

list. After all of the assessment appeals filed with the county tax board have been decided,

the assessor shall complete the preparation of the final assessment list by May 5,

on which date the assessor shall appear before the county board of taxation and shall

file with the board his completed final assessment list, and a true copy of the final

assessment list, which true copy shall be the assessor's duplicate. The final assessment and the assessor's duplicate shall include the assessments

of personal property reported or determined pursuant to the requirements of chapter

4 of Title 54 of the Revised Statutes, in such manner and form as shall be required

by the director pursuant to R.S.54:4-26 , and shall be examined, revised and corrected by the board as provided by law.