New Jersey Acts Saved from Repeal ACTS SAVED 54 § 1-15(3)

3. The board of equalization of taxes may direct the preparation of a tax map substantially in the following manner for any township not having a surveyed tax map: The board shall cause to be made from the maps issued by the state geological survey, outline maps for the township, showing thereon the highways and streams on such scale as the board shall determine. Copies of such maps shall be transmitted to the county board of taxation and by that board to the assessor or other official charged with the duty of assessing property in said township. Such assessor shall indicate on such map, as nearly as may be, from his knowledge and from other information or inspection, the boundaries and area of each individual lot or parcel of land and designate each lot or parcel by a lot number or by such other identification number, letter or designation as may be prescribed by the board of equalization of taxes. The compensation to be paid for such work shall be determined by the county board of taxation but shall not exceed one hundred dollars without the approval of the board of equalization of taxes. If unable to arrange with the assessor or other taxing official of said township to undertake the preparation of such a map, the county board of taxation shall cause such a map to be prepared by any competent person from records or other information without an actual survey. The cost of preparing such map when certified by the board of equalization of taxes shall be a charge against the township and shall be included in the next tax levy. Said map shall be opened to public inspection at the county courthouse or some convenient place in the taxing district or both, and opportunity given to taxpayers of the district to inspect the areas and dimensions of the respective parcels of property and to protest against errors. The county board of taxation after hearing complaints shall cause said map to be corrected in accordance with the facts. The board of equalization of taxes may thereafter, if satisfied that such map is substantially correct, issue its certificate to that effect, and thereupon such map shall be used by the assessor or other taxing official of the township in the assessment of property in the township for purposes of taxation. Each lot or parcel of property shall be described on the tax list and duplicate by such lot and block or other identification number, letter or designation, as shall be given it on the tax map, and such description, with the approximate area, and name of owner or reputed owner, if known, or if unknown, so stated shall be a sufficient description for purposes of taxation. Such maps shall be corrected annually by the county board of taxation.

The preparation of such tax maps shall be commenced first in such townships as the board of equalization of taxes shall determine, and be continued so that all districts in the state shall be supplied with maps within five years from the passage of this act.