Example: Where a property owner also has a riparian grant, lease or license, the area, lease or license shall be shown as a lot and assigned a subscript number to the present lot number (See Standards, Page S19). Parcels detailed from "Claims Maps" adopted by the Tidelands Resource Council must indicate such information. A note shall be placed on the tax map sheet showing name, number and date of a claims map (A useful explanation concerning the manner of reflecting a Riparian interest on a tax map may be found on page 21 of an Attorney General Opinion dated April 21, 1988, and on page S20 of the Standards. The A.G. Opinion may be obtained from the Tax Map Inspection/Railroad Assessment Section of Property Administration).
N.J. Admin. Code § 18:23A-1.18