N.J. Admin. Code § 18:23A-1.27

Current through Register Vol. 56, No. 19, October 7, 2024

Section 18:23A-1.27 - Maintenance of tax maps

(a) The Director, Division of Taxation, has full control over the preparation, maintenance, and revision of all tax maps however prepared (See 54:1-15(d) ).

(b) An approved tax map shall be maintained and revised as specified in this section.

(c) Current maintenance and revision of tax maps shall be achieved by reviewing the map whenever any land transfer occurs. A revision block shall be set forth on a key map indicating the following:

1. Date, name, and license number of New Jersey Licensed Land Surveyor who made revisions (not the name of firm or company) and date of last revision;

2. The dates will indicate when last revisions were made on the tax map;

3. If Detail Sheets show revision blocks, the information will indicate the last revision on that sheet only in the same manner as on the key map. The Division recommends revision blocks on all sheets detailing the changes that occurred to each sheet over time.

(d) The Formal Opinion 1959--No. 6 by the Attorney General of the State of New Jersey required New Jersey Licensed Land Surveyors to seal and to certify all tax maps made and filed in this State. Therefore, the maintainer of a tax map shall also be a New Jersey Licensed Land Surveyor.

(e) If any sheet of a tax map has been completely revised due to new roads, land developments or other improvements, it should be re-checked and re-stamped by the Tax Map Inspection/Railroad Assessment Section of the Division of Taxation. A similar procedure should follow with any newly created tax map sheets.

(f) Any tax map, previously approved and later revised and re-submitted for re-approval, must conform to the latest tax map rules.

(g) In cases of renumbering blocks and lots, a map size sheet may be attached to the tax map for a cross reference list.

(h) On or before January 10th of each year, every municipal tax assessor shall file with the county board of taxation, a duplicate copy of a municipal tax map which conforms to the block and lot designations reflected on the current year's tax list. Each municipality shall provide for the preparation of yearly revisions of the tax map. The municipal tax assessor shall be responsible for providing the municipality's New Jersey Licensed Land Surveyor with deeds and/or subdivision maps necessary for the revision. However, if any year in which no revisions were required to be made to a municipal tax map, the county board of taxation may, upon proper notification by the tax assessor of that municipality, waive the requirement of filing a duplicate copy of the tax map with the board for that year.

N.J. Admin. Code § 18:23A-1.27