Section 54:1-35b - Average ratio and common level range; determination; certified lista. On or before April 1 in each year the Director of the Division of Taxation shall determine the average ratio and the common level range.b. On or before such date, the director shall mail to the secretary of each county board of taxation and to the assessor, and the municipal clerk of each municipality, a certified list setting forth such average ratio and the common level range determined by him for each taxing district.L.1973, c.123, s.5, eff. 5/9/1973; amended by L.1979, c.51, s.2, eff. 3/21/1979; L.1981, c.393, s.21, eff. 1/6/1982.