New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505)
Subchapter 6 - MUNICIPAL ASSESSOR POSITION ABOLISHED
Section 18:17A-6.1 - Abolishment of municipal assessor position
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The county assessor, in consultation with every municipal governing body and municipal tax assessor in the pilot county, shall promulgate a three-year schedule for the abolishment of the office of municipal tax assessor for every municipality within the pilot county. This schedule should annually be submitted to Director, Division of Taxation on or before November 30th.
(b) After being abolished pursuant to (a) above, with respect to those municipalities in the pilot county, any reference in law to the duties and responsibilities of the office of municipal tax assessor pertaining to the assessment and reassessment of property shall be construed in the context of the statutory scheme of 54:1-86 et seq., to mean the deputy county assessor under the supervision of the county assessor.
(c) Pursuant to P.L. 2009, c. 118, section 12, any reference in law to the office of municipal tax assessor, which conflicts in whole or in part with P.L. 2009, c. 118, sections 1 through 15, particularly with regard to the appointment, employment and removal of municipal tax assessors, shall be construed to have been repealed in whole or in conflicting part, with respect to municipalities located within the pilot county, by the provisions of P.L. 2009, c. 118, sections 1 through 15.
