New Jersey Statutes 40A:9-148.1. Tax and deputy assessors; qualifications and duties
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Terms Used In New Jersey Statutes 40A:9-148.1
- assessor: when used in relation to the assessment of taxes or water rents or other public assessments, includes all officers, boards or commissions charged with the duty of making such assessments, unless a particular officer, board or commission is specified. See New Jersey Statutes 1:1-2
A municipal tax assessor shall hold a tax assessor certificate provided for in P.L.1967, c. 44 (C. 54:1-35.25 et seq.) and shall have the duty of assessing property for the purpose of general taxation. A deputy tax assessor shall hold a tax assessor certificate and shall act under the direct supervision of and assist the tax assessor.
L.1981, c. 393, s. 3, eff. Jan. 6, 1982.