Chapter 123 Laws of 1973 Applicable to Tax Appeals for Tax Year 2008   
 AVERAGE   LOWER  UPPER 
  OCEAN COUNTY  RATIO LIMIT LIMIT
1501 BARNEGAT TWP 106.22 90.29 122.15  
1502 BARNEGAT LIGHT BORO  86.59 73.60 99.58  
1503 BAY HEAD BORO  56.53 48.05 65.01  
1504 BEACH HAVEN BORO  77.10 65.53 88.67  
1505 BEACHWOOD BORO  97.64 82.99 112.29  
1506 BERKELEY TWP  41.81 35.54 48.08  
1507 BRICK TWP  36.30 30.85 41.75  
1508 TOMS RIVER TWP  37.40 31.79 43.01  
1509 EAGLESWOOD TWP  92.43 78.57 106.29  
1510 HARVEY CEDARS BORO  96.91 82.37 111.45  
1511 ISLAND HEIGHTS BORO  83.35 70.85 95.85  
1512 JACKSON TWP  39.99 33.99 45.99  
1513 LACEY TWP  40.01 34.01 46.01  
1514 LAKEHURST BORO  100.10 85.08 115.12  
1515 LAKEWOOD TWP  97.28 82.69 111.87  
1516 LAVALLETTE BORO  75.20 63.92 86.48  
1517 LITTLE EGG HARBOR TWP  102.54 87.16 117.92  
1518 LONG BEACH TWP  84.41 71.75 97.07  
1519 MANCHESTER TWP  44.87 38.14 51.60  
1520 MANTOLOKING BORO  (r)  100.00 100.00 100.00  
1521 OCEAN TWP  87.84 74.66 101.02  
1522 OCEAN GATE BORO  92.17 78.34 106.00  
1523 PINE BEACH BORO  92.82 78.90 106.74  
1524 PLUMSTED TWP  112.54 95.66 129.42  
1525 POINT PLEASANT BORO  36.92 31.38 42.46  
1526 PT PLEASANT BEACH BORO  109.15 92.78 125.52  
1527 SEASIDE HEIGHTS BORO  (r)  100.00 100.00 100.00  
1528 SEASIDE PARK BORO  49.61 42.17 57.05  
1529 SHIP BOTTOM BORO  80.58 68.49 92.67  
1530 SOUTH TOMS RIVER BORO  97.79 83.12 112.46  
1531 STAFFORD TWP  84.12 71.50 96.74  
1532 SURF CITY BORO  83.49 70.97 96.01  
1533 TUCKERTON BORO  79.97 67.97 91.97  
R- Revaluation    r- Reassessment
RATIOS IN EXCESS OF 100% ARE TO BE CONSIDERED 100%
Chapter 123 does not apply to revalued or reassessed districts.