[Adopted 10-27-1993 by Ord. No. 93-30 as Ch. 24, Art. II of the 1993 Code]
There is hereby established the Department of Finance, the head of which shall be the Director of Finance, who shall be the chief financial officer of the Township and who shall be certified as "Finance Officer" pursuant to N.J.S.A. 40A:9-140 et seq., and who shall be appointed for a term of four years.
Editor's Note: See N.J.S.A. 40A:9-140.1 et seq. regarding municipal finance officers.
There are hereby established within the Department of Finance the following Divisions, under the supervision of the Director of Finance:
Establishment. There is hereby established the Division of Treasury within the Department of Finance, the head of which Division shall be the Township Treasurer, who shall be appointed by the Township Committee for a term of one year.
Functions. Under the supervision of the Township Treasurer, the Division of Treasury shall:
Keep and maintain bank records of all financial transactions of the Township in accordance with applicable law and regulations.
Have custody of all public moneys of the Township.
Deposit to the credit of the Township, in its designated legal depository(ies), within 48 hours of receipt thereof, all moneys received from any source by or on behalf of the Township or any department, board, office or agency thereof, except as otherwise provided by this Code or state statute.
Disburse funds of the Township for the payment of bills and demands under a preaudit and voucher system, subject to the approval of the Township Committee, except that payments for the payroll account shall be made pursuant to Subsection B(5) hereof. Every voucher shall be in the form of a 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 charged. Each check shall bear the signature of the Mayor or Deputy Mayor, the Township Clerk or her designee and the Township Treasurer or his designee.
Upon receipt of a voucher and/or an amount due the Township payroll account, deposit same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursements from the payroll account may be made by payroll checks signed by the Mayor or Deputy Mayor, upon preaudit, a warrant of the Township Treasurer and approval by the Township Committee. In case of error or adjustment in the payroll, the Township Treasurer shall make a correction of same in the payroll records.
Establishment; Tax Collector. There is hereby established the Division of Tax Collection within the Department of Finance, the head of which Division shall be the Tax Collector, who shall be appointed by the Township Committee for a term of four years from the first day of January next following the appointment and who shall hereafter be certified for appointment pursuant to N.J.S.A. 40A:9-145.1 et seq.; provided, further, that nothing contained herein shall interfere with the term of the present holder of the office of Tax Collector.
Deputy Tax Collector; appointment; duties. There is hereby established the office of Deputy Tax Collector, who shall be appointed by the Township Committee and shall assist and act in the absence of the Tax Collector in the performance of her duties, under state statute and this Code.
Functions. Under the supervision of the Tax Collector, the Division of Tax Collection shall:
Make all charges, collect payments and impose penalties for delinquent payment for real estate taxes, pursuant to law.
Enforce all municipal liens and charges, including but not limited to the undertaking of any in rem foreclosure and tax sale proceedings.
Certify searches for taxes and other liens on real property as may be authorized by law, charging the fee permitted by law, and for these purposes, the Tax Collector may designate an employee of the Division as official tax searcher.
Within 60 days after the end of each calendar year, or when otherwise required by the Township Committee and Township Administrator, make and furnish a report setting forth all moneys received by and distributed by the Division and the purposes for which such disbursements were made, for the previous calendar year and, at the same time, provide a list of delinquent taxpayers for the previous calendar year. Said report shall be filed with the Township Clerk.
Perform such other duties as may be required or permitted by state statute or this Code.
Establishment; Tax Assessor. There is hereby established the Division of Tax Assessment within the Department of Finance, the head of which Division shall be the Tax Assessor, who shall be appointed by the Township Committee for a term of four years from the first day of July next following the appointment.
Functions. Under the supervision of the Tax Assessor, the Division of Assessment shall:
Perform all functions, powers and duties of a Municipal Assessor, as required by law.
Make assessments for local improvements and taxation purposes, and for said purposes exercise the powers and duties as provided by law.
Maintain adequate assessment records of each separate parcel of real property, exempt and nonexempt, in the Township.
Maintain a current Tax Map of the Township as a prescribed record and cause to be recorded thereon all changes of ownership or character of real property assessed, employing for this function the services of other departments or officers of the Township.
Establishment; Purchasing Agent. There is hereby established the Division of Purchasing within the Department of Finance, head of which shall be the Purchasing Agent as defined in § 37-2 of the Code of the Township of Manalapan.