N.J. Stat. § 5:10A-51: List of owners of taxable property; locations.

51. a. In preparing the list of owners of taxable property pursuant to R.S.54:4-24, the assessor of each constituent municipality shall indicate in the list for each parcel of property whether it is located within the district boundaries, in accordance with regulations prescribed by the Director of the Division of Taxation in the Department of the Treasury.

b. If the boundary of the district divides a lot of land, the entire lot shall be included within the district.

L.2015, c.19, s.51.