STATEOFNEWJERSEY TAX MAPS

1 STATEOF NEW JERSEYTAX MAPSREGULATIONSANDSTANDARDS2008 DEPARTMENTOF THE TREASURYDIVISIONOF TAXATIONVALUATION& MAPPINGCHAPTERTABLEOFCONTENTS18 :1-15and54 ,effectiveJune4, :38 NJR3753(a),39 (a).ChapterExpirationDateChapter23A,TaxM aps,expireson June4, ,TaxMaps,wasadoptedandbecameeffectivepri ortoSeptember1, (1978),Chapter23A,TaxMaps,wasreadoptedas ,effectiveMarch19, (a),16 (d).Chapter23A,TaxMaps,wasrepealedandCha pter23A,TaxMaps,wasadoptedas ,effectiveAugust5, (b), (a). (1978),Chapter23 Aexpiredon August5, ,TaxMaps,wasadoptedas ,effectiveSeptember4, :22 (a),22 (b). (1978),Chapter23 AexpiredonSeptember4, ,TaxMaps,wasadoptedas ,effectiveFebruary5, :27 (a),28 (a).Pursuantto (1978),Chapter23A,TaxMaps,wasreadoptedas ,effectiveSeptember28, (b), (a).

2 Chapter23A,TaxMaps,expiredonSeptember28, ,TaxMaps,wasadoptedas ,effectiveJune4, ,also, GENERALPROVISIONSl8 ,scope,taxmapandstandardsde-finedApprova lof taxmapsAerialphotographsandsurveysSizeof taxmapsheetsScalesKeymapor sheetDetailsheetsSheetnumbersBlocknumber sLotnumbersPropertylinesBoundarylinesof municipalitiesBoundariesof specialtaxingdistrictsDimensionsandareao f lotsStreets,roads,highwaysRights-of-waya ndeasementsRailroadsRivers,streams,ripar iangrantsMarshes,timberlands,mines,andot herfeatureshav-ingmaterialinfluenceonlan dvalues18 propertyowners18 taxmapsl8 ,scope,taxmapandstandardsdefined(a)Inacc ordancewiththeprovisionsofChapter175,Law sof1913( :1-15),Chapter263,Lawsof1936( :50-1)andChapter92,PublicLawsof1948(.)

3 18A-46),theDirector,DivisionofTaxation,D epartmentof theTreasury, meetspecialconditionsandwillbeauthor-ize duponapplicationin writingto theDirectorif adequatereasonis taxmap,is a mapor mapsdrawntoscale,indi-catingeverylotof landandcondominiumunitidentifiedbya blockandlotnumber,exceptthoseareasalloca tedtoroads,streets, additionto thenamesof roads,streets,highwaysandtidalwaterslist edabove,thenamesoftheadjoiningcountiesan dadjoiningmunicipalities,rivers,streams, brooks,railroads,right-of-waysandeasemen tsshallbeindicatedin coverthepreparationandrevisionof all typesof "Standards"as usedin thischapter,refersto the"Standards"sectionin the"TaxMaps,RegulationsandStandards"book letpublishedbytheDivisionof Taxa-tion, ,maps,andaerialphotographsmaybeusedinthe preparationoftaxmaps,providedtheiraccura cyis shownona filedplanofdevelopmentindicatingthedevel opmentblockandlotnumbersas wellas ,(suchashousenumbersshownonstreetarea,op positepertinentlot),maybeaddedprovidedth isis shown:"ToshowConditionsas of (date),"indicatingthedateofthelatestdeed plottedonthemapor thedateof newmapmusthavethefollowingcertificationo ntheKeyor IndexSheet:"I herebycertifythatthismapandanyrequiredsu rveyhavebeenmadeundermyimme-diatesupervi sion,andcomplieswiththelawsof theStateof NewJersey.

4 "Theseal,signature,andlicensenumberofthe NewJerseyLicensedLandSurveyorpreparingth etaxmapshallbeaffixedundertheabovestatem ent(See:NewJerseyAttorneyGeneral' ,datedApril14,1959).If a maphasmorethanoneKeyorIndexSheet,thecert ificationis to previouslyapprovedtaxmap,currentlyrevise dandresubmittedforanapproval,shallhaveth efollowingcertification:"I herebycertifythatthismaphasbeenrevisedun dermyimmediatesupervision,andcomplieswit hthelawsoftheStateofNewJersey."Theseal,s ignature,dateandlicensenumberof theNewJerseyLicensedLandSurveyorrevising thetaxmapshallbeaffixedundertheabovestat ementon statementtoindicatethemethodof preparationandwheretheoriginalinformatio ncamefrom,suchasoldtaxmaps, mustcontainwhetherit is digitized,scannedordrawnusingComputerAid edDraftinglDesign(CAD/D)andCoordinateGeo metry(COGO)andmustalsoshowthenameandlice nsenumberof theNewJerseyLicensedLandSurveyorwhosuper visedthecreationof a copy,it mustalsocontainthenameof a digitizedcopyof thetaxmappre-paredby(name)and(date).

5 Onfilein the(Engineers)or (Assessors)or (MunicipalClerks) a scannedcopyof thetaxmappre-paredby(name)and(date).Theo riginalapprovedmapis onfilein the(Engineers)or (Assessors)or (MunicipalClerks) (CAD/D). (CAD/D))andCoordinateGeometry(COGO). (CAD/D)basedonthemappre-partfdby(name)an d(date).(b)Modificationsto (a)1through13abovemaybegrantedwithpriorw rittenapprovalof municipalityupona writtenrequestbeingsubmittedtothePropert yAdministrationTaxMapInspec-tionlRailroa dAssessmentSectionandshallstatethereason fortherequest,specifyingin detailanydifficultyinfmdinginformationne eded, responsein a ,effectiveJune4, :38 (a),39 (a).Sectionwas"Generalprovisions,scopean dtaxmapdefIned".In theintroductoryparagraphof(a),inserted"T hefollowinggeneralprovi-sionsapply:";add ednew(a)2and(a)4;recodifIedformer(a)2as (a)3andformer(a)3through(a)lOas(a)5throu gh(a)12;deletedformer(a)l1;rewrote(a)9,( a)10and(a)l1;in theintroductoryparagraphof(a)12,inserted a commafollowing"approval";in thesecondparagraphof (a)12,inserted"date"and"onthemylar";anda dded(a)13and(b).

6 CaseNotesDevelopmentpropertyrepresenteda ssinglelotontaxmapbutdividedintomultiple assessmentlineitemsas accommodationto tax-payerwastreatedas havingoneaggregateassessmentforpurposeso fapplicationofaverageratioofassessedvalu ationto PrincetonBorough,16 (1996).18 (a)ThelawprovidesthattheDirector,Divisio nofTaxa-tion,"shallhavefullcontroloverth epreparation,mainte-nance,andrevisionof alltaxmapshoweverprepared"(SeeChapter175 ,Lawsof 1913, :1-15and54:50-1).(b)Nonewmapor setof mapsshallbeusedforpurposesof taxationuntilapprovedbytheDirector,Divis ionof Taxa-tion(Chapter167,Lawsof 1939; :1-15). ,themapshallbesubmittedto thePropertyAdministration, correctionsfoundto rejectanytaxmapforexaminationwhich,in itsopinion, taxmapwillbeperformedona hardcopy(printsandmylars)of (stamped),themunicipality,initsdiscretio n,mayincludeit ,thetaxmapwillbeapprovedbytheDirector,Di visionofTax-ation,andhisor ,TaxMapInspec-tionIRailroadAssessmentSec tionwillmakea setof printsofeachapprovedtaxmaptoberetainedin , ,shallconformto theserulesasfaraslotandblocknumberingsys temis ,theoriginaltaxmapmylarsshallnotberequir edto havetheDirector' ,effeptiveJune4, :38 (a),39 (a).

7 In (a),deleteda colonfollowing"See",substituteda commafor"and"following"1913" ;in theintro-ductoryparagraphof (b), ;rewrote(b)l;in (b)2,inserted"orher"andsubstituted"mylar "for"tracing";in (b)3,substituted"TaxMapInspection/Railro adAssessment"for"Engineer-ing"and"mylars "for"tracings";andin (b)4,substituted"mylars"for"tracings"..1 8 (a)It is preferredthataerialphotographsofthemunic i-palitybeusedin thepreparationof aerialphoto-graphsofthemunicipalityareto beusedasanaidin thepreparationofa taxmap,theyshallbetakenbya bondedcompanyexperiencedin thephoto-graphsshouldbeequalto or betterthanthatprovidedbytheBureauof GeographicsInformationSystem,NewJerseyDe -partmentof EnvironmentalProtection.(b)Verticalaeria lphotographymaybe usedto assistin thepreparationof a taxmap,if thebasicmapdetailsuchas high-ways,roads,streets,railroads,stream s,rivers,lakes,shorelines,andmunicipalit yboundarylinesareplottedbya enlargementof thebasicmapdetailwillnotbeconsideredsuff icientlyaccurate.

8 (c)Theaerialphotographyshallbetakenwitha (d)Aerialprintsshallnotbefroma flightflownmorethanthreeyearspriorto dateof :Physicalchangessuchas recentlanddevelop-ments,roadalignments,e tc.,wouldnotbeshownonolderprintsor photographs.(e)Aerialprintsto be usedas anaidin thepreparationof ataxmapshouldbefroma flightflownwhenthetreesarebareof foliageandthegroundis bareof snow.(f)Aerialprintsshallbesupplementedb ysufficientcon-trolpointsto insuretheiraccuracy; ; ; ; privateandpublicproperty; (State,CountyandMunicipal); taxmapmaker,a NewJerseyLicensedLandSurveyor,toascertai ntheproperlocationof a ,effectiveJune4, :38 (a),39 (a).In(a),insertedthefIrstandlastsentenc esandsubstituted"photo-graphs"for"photog raphy".18 , oneincharoundtheupper,lowerandrightsides ,anda threeinchmarginontheleftside(SeeStandard s,PageS3).

9 ,effectiveJune4, :38 (a),39 (a).Substituted"mylar"for"high-gradetrac ingcloth,fIlmbasematerialor polyestertypeplasticmaterial"and"83"for" 53".18 (a)Mapsshallbedrawnto thefollowingscales,dependingonlotsizes,d ensityandclassificationof :1 inch=50feetand1 inch= 100feet;however,largeparcelsof landsuchas airportsor industrialtractsshouldbedetailedat a scalenottoexceed1 inch= 200feetor1 inch=400feet, :Noparceloflandover15acresshouldbedetail edat a scaleof1 inch= 200feetand1 inch= 400feet; ,suchas Federal,State,county,munic-ipalandairfie lds,maybedetailedonthekeymapor sepa-ratedetailsheetsat scalestobeagreeduponbytheTaxMapInspectio n/RailroadAssessmentSection,themunici-pa lityandthetaxmapmaker.(b)Thesamescalesha llbeusedonalldetailsheetsthroughouttheta xingdistrict,butwherespecialconditionsre quiretheuseof morethanonescale,thisshallbedoneasindica tedin (a)above.

10 (c)Ontaxmapsheetswithlargeparcelsthatcan notbeclearlyshownona smallerscale,a supplementalsheet(s),drawnto a largerscalemaybeusedto showpropertiesin aminorsettlementor spaceallows,a smallde-velopmentalsomaybedetailedas an ,effectiveJune4, :38 (a),39 (a).In(a)l,substituted"shalluse"forthehy phenfollowing"districts"and"nottoexceed" for"of'preceding"1inch=200feet";in (a)3,substituted"TaxMapInspectionlRailro adAssessment"for"Engineer-ing";andrewrot e(c).18 map or sheet(a)A KeySheetshallbepreparedforeachmapto a smallscalewhichshallshowthefollowingdata (SeeStandards,PageS4) ,includingbearingsanddistanceswhenavaila ble; ; ,roads,highways,mainstreams,lakes,locals ettlements,right-of-waysofmajorpublicuti lities,airports,largebodiesofwaterandrai lroadswiththeirpropernames; ; eachdetailsheet; eachblock; ,trueandmagnetic,includingdeclina-tionon keysheetonly; (SeeStandards,PageS4); (SeeStandards,PageS3); (SeeStandards,PageS4).