Within two years following the effective date of P.L. 2007, c. 54(C.52:27D-501 et al.), the commission shall report its findings to the Governor, the President of the Senate, and the Speaker of the General Assembly; provided, however, that findings concerning the transfer of the municipal tax assessment function to the county through the appointment of a county assessor and deputy county assessors shall be reported on or before February 1 of the sixth year next following the effective date of P.L. 2009, c. 118(C.54:1-86 et al.).
The criteria to govern a study to examine consolidation or the sharing of services shall include, but need not be limited to:
The commission shall give priority to local units that volunteer to be studied.
N.J.S. § 52:27D-505