Borough of Glen Rock, NJ Article VI Division of Revenue and Finance

§ 4-17 Division established; Chairperson.

There shall be a Division of Revenue and Finance of the Borough which shall have jurisdiction over all business pertaining to finance. The Chairperson of the Division of Revenue and Finance shall be a member of the Council designated by the Mayor.

§ 4-18 Department of the Treasury.

[Amended 1-26-1976 by Ord. No. 832; 6-25-1990 by Ord. No. 1164]

A. Borough Treasurer.

(1) Within the Division of Revenue and Finance there shall be a Department of the Treasury, the head of which shall be the Borough Treasurer. The Collector when so designated by the Council shall be the Treasurer of the Borough.

(a) Appointment; term; qualifications.

[1] Appointment. The Treasurer shall be appointed by the Mayor with the advice and consent of the Council.

[2] Term. The term of the Treasurer shall be for a term of one year from the first day of January next following the appointment, subject to the laws of the State of New Jersey prescribing tenure.

[3] Qualifications. No person shall be appointed to the office of Treasurer unless said person shall hold a Municipal Finance Officer certificate issued under the provisions of N.J.S.A. 40A:9-140.3 or any amendments or supplements thereto.

(2) Powers and duties of the Treasurer. The Treasurer shall have, perform and exercise all of the functions, powers and duties as provided by general law and Borough ordinances. He or she shall keep and maintain books and records of all financial transactions of the Borough in accordance with the standards and requirements of the Division of Local Finance in the Department of Community Affairs of the State of New Jersey. He or she shall have custody of all public moneys of the Borough and shall make monthly reports to the Council of all receipts, expenditures, commitments and unexpended appropriations. All moneys received from any source by or on behalf of the Borough or any division, department, board, office or agency thereof, except as otherwise provided by Borough ordinance, shall be paid to the Treasurer, who shall by the next ensuing bank day after their receipt deposit them in the authorized public depository of the Borough to the credit of the proper account.

(3) Disbursements.

(a) Payment of bills and demands. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Chairperson of the Division of Revenue and Finance, approved by the Council, except that payments from the payroll account shall be made pursuant to Subsection A(4) below. Every warrant shall be in the form of a warrant-check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant-check shall bear the signatures of the Mayor, the Borough Clerk and the Treasurer or, in the absence of the Mayor, the signature of the President of the Council.

(b) Investment and reinvestment of Borough funds. Disbursements for the investment and reinvestment of Borough funds shall be in the form of a warrant-check and shall bear the signatures of the Clerk and the Treasurer only. All such investment and reinvestment of Borough funds shall require ratification and confirmation by action of the Borough Council at the first public meeting following the time or times of such investment or reinvestment of funds.

(4) Payroll account. There shall be an account to be designated as the "Borough of Glen Rock Payroll Account," and from time to time the Borough Treasurer, upon receipt of a warrant or an amount due such payroll account, shall deposit the same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursement from the payroll account may be made by payroll checks signed by the Borough Treasurer alone or, in the absence of the Treasurer, by the Borough Clerk upon preaudit and warrant of the Chairperson of the Division of Revenue and Finance and approval by the Council of the entire payroll. In case of error or adjustment in the payroll, the Treasurer shall and it shall be his or her duty to make proper correction and appropriate record of such correction.

(5) Travel expenses. Itemized claims supported by receipts, where available, should be presented in order to obtain reimbursement for expenses incurred by local officials when authorized to travel by the Borough. Travel expenses shall be reimbursed only in accordance with the travel regulations of the Borough.

B. Chief Financial Officer.

[Added 2-27-1989 by Ord. No. 1134]

(1) Established. It is hereby established the position of Chief Financial Officer.

(2) Appointment, term of office and compensation. The office of Chief Financial Officer shall be filled by nomination by the Mayor with the advice and consent of the Council for a term of one calendar year for the unexpired portion thereof, at a salary to be fixed annually by the Salary Ordinance.[1]

[1] Editor's Note: See Ch. 48, Salaries and Compensation.

(3) General powers and responsibilities. The Chief Financial Officer shall, under the supervision and control of the Mayor and Council and under the specific direction of the Borough Administrator:

(a) Carry out the responsibilities as set forth under P.L. 1947, c. 151 (N.J.S.A. 52:27BB-26 et seq.);

(b) Have the responsibility of the fiscal records of the Borough of Glen Rock; and

(c) Have the responsibility of all other financial duties and responsibilities as may be assigned to him or her by the Mayor and Council of the Borough of Glen Rock.

§ 4-19 Department of Tax Collection.

[Amended 4-26-1982 by Ord. No. 965; 3-14-1988 by Ord. No. 1119]

Within the Division of Revenue and Finance, for administrative purposes, there shall be a Department of Tax Collection, the head of which shall be the Borough Tax Collector.

A. Appointment; term; qualifications of Tax Collector.

(1) Appointment. The Tax Collector shall be appointed by the Mayor with the advice and consent of the Council.

(2) Term. The term of the Tax Collector shall be for a term of four years from the first day of January next following his or her appointment, subject to the laws of the State of New Jersey prescribing tenure.

(3) Qualifications. No person shall be appointed to the office of Tax Collector unless said person shall hold a Tax Collector's certificate issued under the provisions of N.J.S.A. 40A:9-145.7 or any amendments or supplements thereto.

B. Duties. The Tax Collector shall possess all of the powers and duties established by law. The Collector shall enter in suitable books to be kept for that purpose the sums received by him or her each day for taxes, with the names of the persons on whose account the same shall have been paid; shall keep a record and account of the finances of the Borough; and shall, within 60 days after the end of the fiscal year or when otherwise required by the Council, make and furnish a report thereof, with a detailed and true statement of all moneys received by him or her and disbursed therefrom and for what purposes, from the commencement of his or her official year to the date of his or her report or for such period as the Council may require, and a list of delinquent taxpayers for the previous year. He or she shall file the report with two copies of the statement and a list of delinquents with the Borough Clerk within the time hereinabove specified or when otherwise required by the Council.

§ 4-20 Department of Tax Assessments.

[Amended 6-25-1990 by Ord. No. 1164]

Within the Division of Revenue and Finance, for administrative purposes, there shall be a Department of Tax Assessments, the head of which shall be the Tax Assessor.

A. Appointment; term; qualifications of Tax Assessor.

(1) Appointment. The Tax Assessor shall be appointed by the Mayor with the advice and consent of the Council.

(2) Term. The term of the Tax Assessor shall be for a term of four years from the first day of July next following the appointment, subject to the laws of the State of New Jersey prescribing tenure.

(3) Qualifications. No person shall be appointed to the office of Tax Assessor unless said person shall hold a Tax Assessor's certificate provided for in N.J.S.A. 54:1-35.25 et seq. or any amendments or supplement thereto.

(4) Salary. The salary of the Assessor and any clerical personnel shall be determined and fixed by the Salary Ordinance.[1]

[1] Editor's Note: See Ch. 48, Salaries and Compensation.

(5) Duties. The Assessor shall:

(a) Perform such duties as are or may be required by the laws of the State of New Jersey.

(b) Maintain adequate assessment records of each separate parcel of real property assessed or exempted.

(c) Maintain a current tax map of the Borough as a public record and cause to be recorded thereon all change in ownership or character of the real property assessed, employing for that purpose the facilities of other departments as provided by the code.

(d) Be subject to supervision and control by the County Board of Taxation and be governed by such rules, orders or directions as may be issued by the County Board.

(e) Attend all public and executive meetings of the Borough Council, when requested.

B. Tax Searcher. The Tax Searcher of the Borough shall be appointed by the Mayor with the advice and consent of the Council. He or she shall, when required by the Mayor and Council, furnish reports relating to property taxes in the Borough of Glen Rock.