§ 54:1-15 — Municipal maps for tax purposes; preparation; authority of state department

New Jersey § 54:1-15

• Jurisdiction: New Jersey
• Title 54: TAXATION

Text

L.1913, c. 175, p. 314 (1924 Suppl. s.s. 208-444d to 208-444i), entitled "An act providing for the preparation and use of maps for purposes of taxation in all taxing districts," approved April first, one thousand nine hundred and thirteen, saved from repeal, together with supplements thereto, approved on the following dates: March 30, 1915. (L.1915, c. 122, p. 212; 1924 Suppl. s. 208-444j.) April 6, 1915. (L.1915, c. 186, p. 349; 1924 Suppl. s. 208-444k.) February 9, 1918. (L.1918, c. 18, p. 80; 1924 Suppl. s. 208-444 l .) [This act provided for the making of assessment maps by every city, borough, village and town, the work to commence within six months and to be completed within two years after the passage of the act. If the work was not begun or completed within the required time the state board of equalization of taxes (superseded by the state tax department and, in matters of appeals, the state board of tax appeals) could cause the map to be prepared or completed at the expense of the dilatory municipality. In townships the act required outline maps to be prepared by the local authorities and in default thereof maps issued by the state geological survey were to be sent to the townships by the state board of equalization for completion by the local assessor. Section four provided for a public referendum in townships to determine whether or not the local authorities should cause a map to be prepared. A supplement (1918, c. 18, p. 80) exempted townships having less than 2,500 inhabitants.]