Tax Map Regulations

18:23A·1.1

TAXMAPS

18:23A-1.14 Dimensions and area oflots 18:23A-1.15 Streets, roads, highways 18:23A-1.16 Rights-of-way and easements 18:23A-1.17 Railroads

CHAPTER23A TAX MAPS

18:23A-l.18 Rivers. streams, riparian grants ----t·-8'23A-H 9-MBrShes,-timbcdands,-mine9,-and other fcaturcs·hav- 18:23A-1.20 Exempted lands 18:23A-1.21 Titles 18:23A-l.22 Names ofproperty owners 18:23A-l.23 Surveys 18:23A- t .24 Supplementary field surveys 18:23A-1.25 Rmcw procedures employed by Property Adminis- tration 18:23A-l.26 Outline maps 18:23A-1.27 Maintenance of tax maps ing materiel influence on land values

~~~A_•~ori~----~ NJ.S.A. 54:1-15 and 54:50-1.

Source and Elrecdve Date Effective: M~ 5, 2014. Sec: 46 N.J.R. 1366(a).

Chapter Expiration Date Chapter 23A, TaxMaps, expires on May 5, 2021.

18:23A-1.28 Condominiums 18:23A-l.29 Flood baz.ards 18:23A-1.30 Miscellaneous assessments 18:23A-1.31 Air rights

Chapterllllltoricat Note Chapter 23A, Tax Mapll, wu adopted and became effective prior to September 1, 1969. Pursuant to Executive Order No. 66(1978), Chapter 23A, Tex Maps, was readopted as R.1984 d.101, effective March 19, 1984. See: 16 NJ.IL 234(a), 16N.J.R. 747(d). Chapter 23A, Tax Maps, was repealed and Chapter 23A, Tex Maps, was adopted as new rulos by R.1985 d.381, effective August S, 1985. See: 17 NJ.IL 1068{b), 17 NJ.IL 1910(a). Pursuant to Executive Order No. 66(1978), Chapter 23Aexpired on August 5, 1990.. Chapter 23A, Tax Maps, W8ll adopted 11.'1 new rules by R.1990 d.449, effective September 4, 1990. See: 22 NJ.IL 1997(a), 22 NJ.IL 27Sl(b). Purswmt to Exeamvc Order No. 66(1978), Chapter 23A expired onSeptember 4, 1995. Chapter 23A, Tax Maps, was adopted as new rules by R.1996 d.SS, effective February S, 1996. See: 27 N.JJL 4166(a), 28 NJ.R. 894(a). Pursuant to Executive Order No. 66(1978). Chapter 23A, Tax Maps, was readopted 85 R.2000 d.431, effective September 28, 2000. See: 32 NJ.R. 2662(b), 32 NJ.IL 3997(a). Chapter 23A, Tax Maps, expired on September 28, 2005. Chapter 23A, TllX Maps, was adopted 11.'1 new rules by R.2007 d.99, effective J1111e 4, 2007. See: Source and Effective Date. Sec, also, section annotations. Chapter 23A, Tax Maps. WBll adopted as new rules by R.2007 d.99, effective JU11c 4, 2007. See: 38 NJ.R. 3753(a), 39 NJ.IL 2271(a), In acco.rdancc with NJ.S.A. 52:148-S.lb, Chapter 23A, Tax Maps, was scheduled to expire on Jime 4, 2014. See: 43 NJ.IL 1203(a). Chapter 23A, TllX Maps, was readopted, effective May S, 2014. See: Source and Effective Date.

SUBCHAPTER I. GENERAL PROVISIONS

18:23A-1.1 General provisions, scope, tax map and standards defined · (a) In accordance with the provisions of Chapter 175, Laws of 1913 (NJ.S.A. 54:1-15), Chapter263, Laws of 1936 (NJ.S.A. 54:50-1) end Chapter 92, Public Laws of 1948 (NJ.S.A. 52:18A-46), the Director, Division of Taxation, Department of the Treuury, 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 author– ized upon application in writing to the Director if adequate reason is shown. 2. A tax map, is a map or maps drawn to scale, indi– cating evezy 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 lisred 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 tenn "Standards" as used in this chapter, refers to the "Standards" section in the "Tax Maps, Regulations and Standards" booklet published by the Division ofTaxa– tion, Tax Map Inspectioo/RaiJroad 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.

CHAPTERTABLE OFCONTENTS

SUBCHAPTER 1. GENERAL PROVISIONS 18:23A-1.1 18:23A-l.2 18:23A-1.3 18:23A-1.4 18:23A-I.5 18:23A-1.6 18:~3A-l.7 18:23A-l.8 18:23A-1.9 18:23A-1.10 18:23A-l.l I 18:23A-1.12 I8:23A-1.13 Sheet numbers Block 01nnbers Lot numbers Property lines Boundary lines ofmunicipalities Boundaries ofspecial taxing districts

General provisions, scope, tax map and standards de- fined Approval oftaxmaps Aerial photographs and surveys Size of tax map sheets Scales Key map or sheet Detail sheets

Supp. 6-2-14

23A-l

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