New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23A - TAX MAPS
Subchapter 1 - GENERAL PROVISIONS
Section 18:23A-1.16 - Rights-of-way and easements
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The rights-of-way and easements of all public utilities shall be shown with their widths and types (that is, private, sewer utility, etc.) set forth on the affected Detail Sheets. If the width is unknown, a scaled dimension shall be used.
(b) If the rights-of-way are owned in fee and are, therefore, assessable, they may be detailed in one of the following methods:
(c) If a right-of-way is not owned in fee, being an easement only, it shall be shown with a very short, thin-dashed line and shall not be assigned a lot number. The area included within the easement shall be included as part of the lot through which it runs (See Standards, Page S39).
(d) The name of the owner or user of all rights-of-way of easements shall be shown, such as Public Utility, Sewerage Authority, etc.