N.J.A.C. 18:12-4.1 - Definitions

The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise.

"Contract" means any agreement between a firm, as defined below, and a municipality for a revaluation or assistance with a reassessment of all of the real property in a municipality.

"Director" means the Director of the Division of Taxation.

"Firm" means any individual, partnership, corporation, or other association contracting to perform a revaluation or to assist with a reassessment.