A municipal tax assessor shall hold a tax assessor certificate provided for in P.L. 1967, c. 44 (C. 54:1-35.25 et seq.) and shall have the duty of assessing property for the purpose of general taxation. A deputy tax assessor shall hold a tax assessor certificate and shall act under the direct supervision of and assist the tax assessor.
N.J.S. § 40A:9-148.1