N.J. Stat. § 54:4-8.20: Administration of oaths

Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for a veteran's deduction hereunder and no charge shall be made for the taking of any affidavit or the preparation of any form required by this act.

L.1963, c. 171, s. 11.