N.J. Stat. § 40A:9-146
The governing body or chief executive, as shall be appropriate to the form of government of the municipality shall provide for the appointment of a tax assessor and such deputy tax assessors as it may determine necessary. The requirement that every municipality shall have a tax assessor and any such deputy tax assessors as it deems necessary may be fulfilled by the sharing of a tax assessor and any necessary deputy tax assessors with another municipality or municipalities under a shared service agreement entered into pursuant to the provisions of P.L. 2007, c. 63(C.40A:65-1 et seq.). Any such shared service agreement shall be subject to the provisions of section 4 of P.L. 2007, c. 63(C.40A:65-4) and, with respect to pilot municipalities, of section 3 of P.L. 2013, c. 166(C.40A:65-4.2). The appointing authority may, by resolution or order as appropriate, set the total number of weekly hours of operation of the tax assessor's office and the total number of weekly work hours of the tax assessor, commensurate with the compensation paid to the tax assessor. The appointing authority shall not set the specific work hours of the tax assessor. The governing body, by ordinance, shall determine the amount of compensation of such assessors.
N.J.S. § 40A:9-146