What must municipalities in New Jersey do if they have a population greater than 2,500?

Municipalities in New Jersey with a population greater than 2,500 are required to have a tax map. This requirement ensures that each municipality has an accurate and up-to-date representation of the property boundaries, land use, and other essential details that are critical for tax assessments and planning purposes. The tax map serves as a foundational tool for the tax assessor to delineate taxable parcels and ensure equitable property taxation within the municipality.

Having a tax map helps in various administrative functions, including the assessment of property taxes, planning for public services, and implementing development regulations. The importance of an accurate tax map cannot be understated, as it aids in preventing disputes over property lines and ensures compliance with state laws regarding taxation and land use.

The other options, while important in their own contexts, are not specifically mandated for all municipalities over a certain population in the same manner as maintaining a tax map.