N.J. Stat. § 40:48B-14: Office of joint municipal tax assessor; establishment

1. The governing bodies of any two or more municipalities may, by substantially similar resolutions duly adopted by each of such governing bodies within six calendar months after the first such resolution is adopted, establish and maintain the office of joint municipal tax assessor to assess real and personal property for taxation within each of the respective municipalities joining hereunder.

L.1967,c.180,s.1; amended 1995,c.356,s.3.