New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23A - TAX MAPS
Subchapter 1 - GENERAL PROVISIONS
Section 18:23A-1.28 - Condominiums

Universal Citation: NJ Admin Code 18:23A-1.28

Current through Register Vol. 56, No. 6, March 18, 2024

(a) Lot numbers shall be assigned to all lots having condominiums. Separate condominium units shall be shown as indicated in the filed "Master Deed." Lot acreages shown on such lots will indicate "Total" (area included) or "Common Element" (area not included) under condominium units.

1. Detailing condominium units shall be performed as follows:
i. Assign lot numbers to all individually assessed condominium units, if more than one lot number is shown to a unit area, then either an indication of floor levels or lot lines between the numbers to indicate front-to-back or side-to-side units must be shown (See Standards, Page S26A);

ii. Condominiums and townhouses can be detailed on a subsheet. The footprint of the building must be shown on the Detail Sheet with dashed lines (See Standards, Page S26B);

iii. Dashed lines shall be used to show all private streets, courts, parking areas, swimming pools, etc.;

iv. Alphabetical designations shall not be used in reference to numerical designations to define lots. However, unit types or models can be labeled as A, B, C, D, etc., but shall be inset on a map in lighter print than used for lot numbers (See Standards, Pages S26C);

v. Show legend on detail sheet which will contain every detail of the condominium models indicating size and dimensions (See Standards, Pages S26C). When using qualifying numbers, the block number, lot number, qualifying number, unifying number if needed, and square footage, shall all be shown;

vi. Where unattached car garages are detailed and the condominium units numbers are 30, 31, 32, the respective garage numbers shall be 30.01, 31.01, and 32.01 or assign next consecutive unit numbers (See Standards, Pages S30 and S31); and

vii. Qualifying numbers can be used. However, alphanumeric combinations cannot be used, that is, COA, COA-1, CO1-A. Qualifiers that can be used are CO1, COO1, COO2, etc. (See Standards, Page S26C).

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