New Jersey Code § 40:48B-18

Employees deemed employees of municipality having largest apportionment valuation on effective date of act
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40:48B-18. Employees deemed employees of municipality having largest apportionment valuation on effective date of act
All employees in the office of joint municipal tax assessor shall be deemed to be the employees of the municipality having the largest apportionment valuation determined under section 54:4-49 of the Revised Statutes, as of the effective date of this act.
L.1967, c. 180, s. 5, eff. July 27, 1967.

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