New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 12 - LOCAL PROPERTY TAX: GENERAL
Subchapter 4 - REVALUATION OF REAL PROPERTY BY APPRAISAL FIRMS
Section 18:12-4.7 - Municipality; conditions to be met
Universal Citation: NJ Admin Code 18:12-4.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A municipality shall facilitate a firm's performance of the revaluation by providing:
1. An up-to-date tax map as well as:
i. Within 90 days of a county tax board order to
revalue, a municipality shall submit an up-to-date tax map to Property
Administration to determine if it is suitable for revaluation use;
ii. A letter from a licensed land surveyor shall
be submitted with the tax map to Property Administration certifying that the map is
up-to-date;
iii. The revision block,
located on the first page of a municipal tax map, must indicate that the municipal
engineer reviewed the tax map within one year of submission to be considered
suitable for revaluation use;
2. Official records and such other assistance
required as an aid to the firm's performance. However, this does not relieve the
firm's responsibility to field inspect all properties;
3. Letters of introduction to facilitate the
firm's representative access to the property; and
4. The mailing addresses of all property owners in
the municipality to enable the revaluation firm to maintain a current mailing list.
Informational letters mailed by the revaluation firm to property owners may require
the signature of the assessor.
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