1. The governing body of a county that, on the effective date of P.L.2018, c.94 (C. 54:1-105 et al.), is not participating in the “Real Property Assessment Demonstration Program,” P.L.2013, c.15 (C. 54:1-101 et al.) or the Property Tax Assessment Reform Act,” P.L.2009, c.118 (C. 54:1-86 et seq.), by ordinance or resolution, as appropriate, and with the approval, by resolution, of a majority of the members of the county board of taxation, may adopt the alternative real property assessment calendar established in the “Real Property Assessment Demonstration Program,” P.L.2013, c.15 (C. 54:1-101 et al.) for municipalities participating in that program. A county board of taxation shall consult with the county’s association of municipal assessors prior to approving, by resolution, the adoption of that calendar.

The county tax administrator of a county board of taxation that adopts a resolution approving the adoption of the alternative real property assessment calendar established in the “Real Property Assessment Demonstration Program,” shall forward a copy of the resolution to the county governing body not later than the seventh business day next following the adoption of the resolution. The county governing body shall consider the board of taxation’s resolution not later than the 60th day next following its receipt of the resolution, and either shall approve, by ordinance or resolution, as appropriate, or disapprove by vote of a majority of its members, the board of taxation’s resolution. Implementation shall begin on October 1 next following the adoption of the county governing body’s ordinance or resolution, as appropriate.

Adoption of that alternative real property assessment calendar pursuant to this section does not require a county to participate as a demonstration county in the “Real Property Assessment Demonstration Program.” The adoption of that real property assessment calendar by a county shall be permanent, and the county shall not be permitted to adopt any other real property assessment calendar.

Not later than the next business day following the adoption of the resolution, the county clerk shall inform the Director of the Division of Taxation in the Department of the Treasury of the governing body’s decision.

The director shall provide the county with any information and assistance as may be necessary to effectuate the provisions of this section.

The county governing body, not later than the first day of the second month next following the adoption of the alternative real property assessment calendar, shall inform the county’s residents, by publication in the official newspaper of the county, of the adoption of the alternative real property assessment calendar, and the effect of the adoption of that calendar on county property taxpayers, including, but not limited to, the change in the date for filing an assessment appeal with the county board of taxation.

L.2018, c.94, s.1.