New Jersey § acts:saved-54 - (3)

§ acts:saved-54. (3)

3. The board of equalization of taxes may direct the preparation of a tax map substantially

in the following manner for any township not having a surveyed tax map: The board

shall cause to be made from the maps issued by the state geological survey, outline

maps for the township, showing thereon the highways and streams on such scale as the

board shall determine. Copies of such maps shall be transmitted to the county board of taxation and by

that board to the assessor or other official charged with the duty of assessing property

in said township. Such assessor shall indicate on such map, as nearly as may be, from his knowledge

and from other information or inspection, the boundaries and area of each individual

lot or parcel of land and designate each lot or parcel by a lot number or by such

other identification number, letter or designation as may be prescribed by the board

of equalization of taxes. The compensation to be paid for such work shall be determined by the county board

of taxation but shall not exceed one hundred dollars without the approval of the board

of equalization of taxes. If unable to arrange with the assessor or other taxing official of said township

to undertake the preparation of such a map, the county board of taxation shall cause

such a map to be prepared by any competent person from records or other information

without an actual survey. The cost of preparing such map when certified by the board of equalization of taxes

shall be a charge against the township and shall be included in the next tax levy. Said map shall be opened to public inspection at the county courthouse or some convenient

place in the taxing district or both, and opportunity given to taxpayers of the district

to inspect the areas and dimensions of the respective parcels of property and to protest

against errors. The county board of taxation after hearing complaints shall cause said map to be

corrected in accordance with the facts. The board of equalization of taxes may thereafter, if satisfied that such map is

substantially correct, issue its certificate to that effect, and thereupon such map

shall be used by the assessor or other taxing official of the township in the assessment

of property in the township for purposes of taxation. Each lot or parcel of property shall be described on the tax list and duplicate

by such lot and block or other identification number, letter or designation, as shall

be given it on the tax map, and such description, with the approximate area, and name

of owner or reputed owner, if known, or if unknown, so stated shall be a sufficient

description for purposes of taxation. Such maps shall be corrected annually by the county board of taxation. The preparation of such tax maps shall be commenced first in such townships as the

board of equalization of taxes shall determine, and be continued so that all districts

in the state shall be supplied with maps within five years from the passage of this

act.