New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23A - TAX MAPS
Subchapter 1 - GENERAL PROVISIONS
Section 18:23A-1.3 - Aerial photographs and surveys
Current through Register Vol. 56, No. 6, March 18, 2024
(a) It is preferred that aerial photographs of the municipality be used in the preparation of tax maps. If aerial photographs of the municipality are to be used as an aid in the preparation of a tax map, they shall be taken by a bonded company experienced in and equipped for the production of such aerial photographs and approved by the Director. The resolution and horizontal and vertical accuracy of the photographs should be equal to or better than that provided by the Bureau of Geographics Information System, New Jersey Department of Environmental Protection.
(b) Vertical aerial photography may be used to assist in the preparation of a tax map, if the basic map detail such as highways, roads, streets, railroads, streams, rivers, lakes, shore lines, and municipality boundary lines are plotted by a stereoscopic or radial line method to avoid the displacement or wrong location of such detail. The tracing of an individual photograph or enlargement of the basic map detail will not be considered sufficiently accurate.
(c) The aerial photography shall be taken with a precision certified mapping camera.
(d) Aerial prints shall not be from a flight flown more than three years prior to date of tax map compilation.
NOTE: Physical changes such as recent land developments, road alignments, etc., would not be shown on older prints or photographs.
(e) Aerial prints to be used as an aid in the preparation of a tax map should be from a flight flown when the trees are bare of foliage and the ground is bare of snow.
(f) Aerial prints shall be supplemented by sufficient control points to insure their accuracy. The control points shall be derived from the following sources: