N.J.A.C. 18:23A-1.31 - Air Rights

(a) When subject to assessment and taxation, air rights must be shown on tax maps in accordance with the following:

1. The area included in the air rights should be bounded by dashed lines and inscribed with the words "Air Rights."

2. The lot number of the parcel subject to air rights shall also be the number assigned to the air rights with a decimal added commencing with "01".

Example: Lot 15 is subject to air rights in favor of an independently owned parking lot atop a building. The parking lot will appear as lot 15.01 (See Standards, Page S23).

3. The elevation above ground to be shown when available (See Standards, Page S23).