New Jersey § acts:saved-54 - (1)

§ acts:saved-54. (1)

1. Each city, borough, village and town shall provide for the use of the assessor or

other taxing officials an accurate map of its territory, prepared for purposes of

taxation, showing, among other things, the location and width of each street, road,

or avenue, and of each individual lot of land or premises, and cause each parcel or

lot of land to be numbered or otherwise designated thereon, and it shall be a sufficient

description of property for the purposes of taxation, to refer to the said map by

lot and block number. Tax maps now in use or in course of preparation shall be inspected by the board

of equalization of taxes and if in the judgment of said board of equalization any

such map is or can be made adequate for purposes of taxation it shall continue to

be used and be made adequate if necessary as directed by said board. The council or governing board of any city, borough, village or town not having

a tax map, or having a map which is, in the judgment of the board of equalization

of taxes, inadequate, shall cause an adequate tax map to be made. Such map shall be completed within two years and the work of preparing it shall

be commenced within six months after the passage of this act. If the work is not commenced within this time, or is not continued so as to insure

the completion of the map within two years, the board of equalization of taxes may

upon notice to the governing body, cause such a map to be prepared or completed, and

the expense thereof when certified by said board shall be a charge against the taxing

district and be added to the tax levy of the succeeding year.