Permits municipalities to enter into shared service agreement for tax assessment.

This bill (A3398) allows New Jersey municipalities to enter shared service agreements for tax assessment, enabling two or more towns to jointly hire a tax assessor or permit counties to assume tax assessment duties for all municipalities within the county. It amends existing laws to align with the "Uniform Shared Services and Consolidation Act" (P.L.2007, c.63), requiring agreements to follow specific procedures for cost savings reporting and employee reemployment if agreements end. The key mechanism permits cost-sharing for a position that typically requires a full-time, locally appointed employee, directly affecting smaller municipalities and counties seeking operational efficiency. This change provides a formalized process for shared services without creating new requirements for local governments.