The Department of Finance is hereby created and shall be hereby designated as the Department of Finance of the Borough of Eatontown, and the Chief Financial Officer shall be designated as the Director of Finance and shall be Chief Administrator of the Department of Finance.
The Department of Finance of the Borough of Eatontown shall be broken down into the following Divisions:
A. 
Division of Chief Financial Officer.
B. 
Division of Tax Collection.
C. 
Division of Tax Assessment.
The Director of Finance shall be responsible for all financial activity and functions of the Borough government, other than those activities and functions for which responsibility is vested in the Borough Administrator. The Director of Finance shall also be responsible for the following powers and duties:
A. 
The Director of Finance shall have all the functions, powers and duties relating to revenue and finance to the extent that such functions, powers and duties are not vested in the Borough Administrator.
B. 
The Director of Finance shall be responsible for the accounting, preauditing and control of all of the Borough revenue and expenditure; the management of the Borough debt; the development of fiscal policies for recommendations to the Borough Administrator; and the safeguarding of the financial interests of the Borough to the fullest extent.
C. 
The Director of Finance shall review all bills and claims and no bills or claims shall be paid unless it contains a detailed statement of the items or demand, specifying particularly how the bill or demand is made up, and a certification of the party claiming payment that it is concluded; nor shall any bill, claim or demand be paid unless the voucher on which it is presented carries a certification of the Department Head, or his or her duly designated representative, having personal knowledge of the facts that the goods have been received or the services rendered to the Borough.
D. 
All bills, claims and demands against the Borough shall be deemed approved or disapproved by the Borough Council in accordance with the recommendations of the Chief Financial Officer and the concurrence of the Borough Administrator. A voucher on a form prescribed by the Chief Financial Officer shall be presented for each bill, claim or demand and shall be paid only upon audit, warrant and approval of the Chief Financial Officer. Disbursements shall be made by check drawn by the Chief Financial Officer and shall be signed by authorized persons. Provision may be made for the facsimile signatures on checks to provide for all disbursements of Borough funds.
The Manager of the Division of Chief Financial Officer shall be the Chief Financial Officer and shall be appointed by the Mayor and Council pursuant to the qualifications and requirements of state law.
The Chief Financial Officer shall prepare for each regular meeting of the Borough Council a list of all bills, claims and vouchers that have been paid through the close of business on the Monday next preceding the regular meeting of the Borough Council and since the last preceding list was compiled. Such lists shall be prepared in sufficient quantity for the Mayor, each member of the Borough Council, the Borough Administrator and the Borough Attorney and at least one copy shall be filed with the Borough Clerk as a public record open to examination in his or her office. The Chief Financial Officer shall also supervise purchasing services and payroll services unless Council otherwise designates an individual to provide said services.
A. 
The Chief Financial Officer shall be a certified municipal finance officer in accordance with N.J.S.A. 40A:9-140.1 et seq., and shall carry out the responsibilities as set forth in N.J.S.A. 52:27BB-26 et seq. The Chief Financial Officer shall be appointed for a term of four years in accordance with N.J.S.A. 40A:9-140.10 and he or she shall direct, supervise and administer the entire Department of Finance.
B. 
This section concerning the Chief Financial Officer should supercede Chapter 27 of the Code of the Borough of Eatontown, and Chapter 27 of the Code of the Borough of Eatontown entitled "Finance" shall be deleted and repealed.
The Division of Tax Collection is hereby created and shall be designated as the "Division of Tax Collection of the Borough of Eatontown," and the appointee and Manager of the aforesaid Division shall be the Borough Tax Collector who shall be charged with the duties of collecting taxes upon real property in the Borough of Eatontown and shall function pursuant to N.J.S.A. 40A:9-141 et seq.
The Borough Tax Collector shall hold office for a term of four years from January 1 next following his or her appointment. Vacancies other than those due to expiration of term shall be filled by appointment for the unexpired term.
The Borough Tax Collector, prior to appointment, shall be qualified for training and experience in the administration of the municipal tax collections and tax accounting procedures and shall be certified by the State of New Jersey with an appropriate tax collector's certificate issued by the Director of the Division of Local Government Services. The Borough tax collector's certificate shall be obtained upon qualification and successful completion of the examination given by the Director of the Division of Local Government Services. Qualifications for certification shall be in accordance with N.J.S.A. 40A:9-140.4 and 40A:9-145.4. Revocation or suspension of any certificate shall be in accordance with N.J.S.A. 40A:9-140.8, 40A:9-140.9 and 40A:9-145.5. The Borough Tax Collector's duties shall include but not be limited to the following:
A. 
Extending each year's tax on the tax duplicate, preparing and mailing tax bills and maintaining tax accounting records in such manner as prescribed by law.
B. 
Receiving and collecting all current and delinquent real and personal property taxes, charging and receiving penalties and interest and accounting for all collections in such form and manner as may be prescribed by law.
C. 
Making or causing to be made and certifying searches for tax and other liens on any real property in the Borough as may be authorized by law and charging and collecting for the use of the Borough the fee required by law for such search.
D. 
Performing any or all other duties as the Mayor and Council or Business Administrator or Chief Financial Officer shall assign.
There is hereby established the Division of Tax Assessment, and the appointee and Manager of the aforesaid office shall be the Tax Assessor of the Borough of Eatontown. The Tax Assessor shall be appointed by resolution of the Mayor and Council pursuant to N.J.S.A. 40A:9-146.
The Tax Assessor shall hold office for a term of four years from July 1 next following his or her appointment to the office.
The Tax Assessor shall be qualified as set forth by N.J.S.A. 54:1-35.25 as the same may be amended.
The Compensation of the Tax Assessor shall be determined in the Salary Ordinance.[1]
[1]
Editor's Note: The Salary Ordinance is on file in the Borough offices.
The Tax Assessor's duties and responsibilities shall include but not be limited to the following:
A. 
Valuing all real and personal property in the Borough for the purpose of assessments and taxation in accordance with general law, Monmouth County Board of Taxation Rules, this chapter and ordinances of the Borough and exercising all of the powers of a tax assessor pursuant to law.
B. 
Preparing the tax lists and duplicating as required by law and maintaining adequate records of each and every parcel of real property assessed.
C. 
Having custody and maintaining an up-to-date Borough tax map and coordinating with the Borough Engineer for the recording thereon of all changes in ownership or character of the property assessed.
D. 
Making all special assessments of benefits for local improvements.
E. 
Being responsible for all appraisals of property for any Borough purpose, provided that the Tax Assessor may, within limits of available appropriations, retain outside experts or appraisers whenever the public interest requires.
F. 
Representing the Borough of Eatontown before the Monmouth County Board of Taxation and the State Tax Court and before such other boards, agencies and governmental authorities as may be necessary and requisite in connection with the performance of the Tax Assessor's duties.
G. 
Performing such other duties as may be required of the Tax Assessor by the laws of the State of New Jersey, Monmouth County Board of Taxation and the ordinances of the Borough of Eatontown.
The Borough of Eatontown hereby creates the position of Deputy Tax Assessor that can be filled on a temporary as well as permanent basis where allowed by law or not filled at all for the sole purpose of assisting the Tax Assessor of the Borough of Eatontown or substituting for the Tax Assessor at times of absences.
The Deputy Tax Assessor may serve on an interim basis as established by the Mayor and Council or on a term of one year at the discretion of the Mayor and Council to the extent allowed by law. The qualifications and duties of the Deputy Tax Assessor shall be the same as that of the Tax Assessor.