54:1-15 - Municipal maps for tax purposes; preparation; authority of state department - New Jersey Statutes

54:1-15.  Municipal maps for tax purposes;  preparation;  authority of state  department
    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  If the work was not begun or  completed within the required time the state board of equalization of taxes  (superseded by the state tax department and, in matters of appeals, the state  board of tax appeals) could cause the map to be prepared or completed at the  expense of the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.]