N.J. Stat. § 40:48B-19: Function of assessor; records

The assessment function of the joint municipal tax assessor shall be exercised in the same manner and to the same extent as though it was exercised in each municipality separately, and the tax list and duplicate, property record cards, and all other records for each of the municipalities shall be maintained separately and shall be available for public inspection pursuant to law.

L.1967, c. 180, s. 6, eff. July 27, 1967.