New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.1 - General provisions, scope, tax map and standards defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In accordance with
				the provisions of Chapter 175, Laws of 1913 (54:1-15
				), Chapter 263, Laws of 1936 (54:50-1
				) and Chapter 92, Public Laws of 1948 (52:18A-46 ), the Director,
				Division of Taxation, Department of the Treasury, has adopted these rules for the
				preparation of tax maps. The following general provisions apply:
1. Modifications of these rules may be desirable
				in some cases to meet special conditions and will be authorized upon application in
				writing to the Director if adequate reason is shown.
2. A tax map, is a map or maps drawn to scale,
				indicating every lot of land and condominium unit identified by a block and lot
				number, except those areas allocated to roads, streets, highways and tidal waters
				outside riparian grants. In addition to the names of roads, streets, highways and
				tidal waters listed above, the names of the adjoining counties and adjoining
				municipalities, rivers, streams, brooks, railroads, right-of-ways and easements
				shall be indicated in their proper locations on the tax map.
3. These rules are intended to cover the
				preparation and revision of all types of tax maps.
4. The term "Standards" as used in this chapter,
				refers to the "Standards" section in the "Tax Maps, Regulations and Standards"
				booklet published by the Division of Taxation, Tax Map Inspection/Railroad
				Assessment Section. The Standards are hereby incorporated by reference.
5. Existing surveys, maps, and aerial photographs
				may be used in the preparation of tax maps, provided their accuracy is first tested
				and found to be within the limits herein specified.
6. Tax maps may show lots as shown on a filed plan
				of development indicating the development block and lot numbers as well as the tax
				map block and lot numbers.
7. Tax maps
				are made primarily for the use of the assessor and should contain the information
				necessary for his purposes. Other data desired by the local authorities, (such as
				house numbers shown on street area, opposite pertinent lot), may be added provided
				this is done without obscuring the details of the maps and without interfering with
				its stated use.
8. The line work and
				lettering in all tax maps shall be done with black waterproof ink.
9. Computer or mechanical lettering should be used
				and should be consistent throughout the map.
10. On each Key or Index Sheet the following
				statement must be shown:
"To show Conditions as of (date)," indicating the date of the
				  latest deed plotted on the map or the date of the latest revision. This date must
				  match the date in the revision block.
11. A new map must have the following
				certification on the Key or Index Sheet: "I hereby certify that this map and any
				required survey have been made under my immediate supervision, and complies with the
				laws of the State of New Jersey." The seal, signature, and license number of the New
				Jersey Licensed Land Surveyor preparing the tax map shall be affixed under the above
				statement (See: New Jersey Attorney General's Formal Opinion 1959--No. 6, dated
				April 14, 1959). If a map has more than one Key or Index Sheet, the certification is
				to be made on the first Key or Index Sheet only. A signature stamp will not be
				accepted.
12. A previously approved tax
				map, currently revised and resubmitted for an approval, shall have the following
				certification:
"I hereby certify that this map has been revised under my
				  immediate supervision, and complies with the laws of the State of New Jersey." The
				  seal, signature, date and license number of the New Jersey Licensed Land Surveyor
				  revising the tax map shall be affixed under the above statement on the mylar.
13. Any map in an electronic format
				prepared for taxation purposes must on each sheet have a statement to indicate the
				method of preparation and where the original information came from, such as old tax
				maps, deeds and aerial photographs with their dates or other identifying data. It
				must contain whether it is digitized, scanned or drawn using Computer Aided
				Drafting/Design (CAD/D) and Coordinate Geometry (COGO) and must also show the name
				and license number of the New Jersey Licensed Land Surveyor who supervised the
				creation of the digital map. If the map is a copy, it must also contain the name of
				the original preparer and date. The following statements are examples substituting
				the appropriate word in parenthesis:
i. This sheet
				is a digitized copy of the tax map prepared by (name) and (date). The original
				approved map is on file in the (Engineers) or (Assessors) or (Municipal Clerks)
				office.
ii. This sheet is a scanned copy
				of the tax map prepared by (name) and (date). The original approved map is on file
				in the (Engineers) or (Assessors) or (Municipal Clerks) office.
iii. This map has been drawn using Computer Aided
				Drafting/Design (CAD/D).
iv. This map
				has been drawn using Computer Aided Drafting/Design (CAD/D)) and Coordinate Geometry
				(COGO).
v. This map has been redrawn
				using Computer Aided Drafting/Design (CAD/D) based on the map prepared by (name) and
				(date).