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

This bill allows New Jersey municipalities to share a tax assessor through formal agreements under the "Uniform Shared Services and Consolidation Act" (P.L.2007, c.63). It permits two or more municipalities to jointly hire a tax assessor for property valuation, or for counties to assume tax assessment duties for all municipalities within the county. The law requires agreements to follow specific procedures and includes protections for tenured assessors who may be reassigned under shared service arrangements. This directly affects local governments seeking cost savings and operational flexibility in tax administration.