[Adopted 4-3-1980 as Sec. 2-7 of the 1980 Code; amended
in its entirety 6-3-2002 by Ord. No. 2002-7]
Pursuant to N.J.S.A. 40A:9-146, there is established
a Tax Assessor for the Borough of Chester.
The Tax Assessor shall be a person qualified
for appointment to that position pursuant to N.J.S.A. 54:1-35.25 et
seq. and any amendment thereto.
The Tax Assessor shall hold office for a term
of four years from the first day of July next following his appointment.
Any vacancy other than due to expiration of term shall be filled by
appointment for the unexpired term.
The Tax Assessor shall receive salary or compensation
as the Borough Council may establish by ordinance or amendments thereto.
The Tax Assessor shall have, perform, and discharge
all the functions, powers and duties prescribed for Tax Assessors
by law and shall also make appraisals of property for any municipal
purpose upon direction of the Borough Council.
In addition to the duties, functions and powers
of the Assessor, as prescribed by law, the Assessor shall:
A.
Supervise and carry out the duties relative to the
appraisal of all real and personal property for taxation in conformity
with existing statutes, rules and regulations that are issued by agencies
responsible for tax assessment administration.
B.
Prepare all assessment and tax rolls as required by
law.
C.
Check all property transfers and maintain such records
as will indicate current ownership status.
D.
Prepare and maintain all records pertaining to the
assessing function, including records for exemptions and deductions.
E.
Perform other related duties of a statistical nature
as may be required by the Tax Court and/or County Board of Taxation.
F.
Represent the Borough in tax appeals before the Tax
Court and/or County Board of Taxation and, where necessary, before
the courts or in other proceedings.
The hours of operation of the Tax Assessor's
office shall average four hours per week which shall be established
and published by the Borough Administrator and which may be modified
from time to time by him.
The work hours of the Tax Assessor shall be
the number of hours necessary to fulfill statutory duties and responsibilities
and no less than an average of four hours per week which shall be
designated by the Administrator and may be modified from time to time
by him.
There may be an Assistant Tax Assessor who shall
generally assist the Tax Assessor in the proper performance of his/her
duties. The Assistant Tax Assessor shall, upon designation by the
Borough Council, exercise the powers and perform all of the duties
vested in the Tax Assessor at such times as he shall be absent from
the Borough or unable to serve by reason of disability or otherwise.
The Tax Assessor shall make assessments for
benefits for local improvements and for this purpose shall have and
exercise the powers and duties of a board of assessment for local
improvements as provided by law.
[1]
Editor's Note: Former Art. III, Recreation
Director, adopted 4-3-1980 as Sec. 2-11 of the 1980 Code, was repealed
12-4-2000 by Ord. No. 2000-18.
