Borough of Red Bank, NJ Article XIII Tax Assessor

[Adopted by Ord. No. 1999-12 (Sec. 2-18 of the 1987 Revised General Ordinances)]

§ 90-53 Tax Assessor duties.

In addition to the duties of the Tax Assessor of the Borough as prescribed by New Jersey Statutes, the following matters are noted and declared concerning the Tax Assessor and the office of the Tax Assessor:

A. The hours of the office of the Tax Assessor of the Borough shall be daily, every business day from 9:00 a.m. to 5:00 p.m., and she shall be available during those hours. When not in her office, she shall keep the Borough Administrator or her staff advised of her whereabouts and availability and shall promptly deal with all inquiries and complaints with respect to the assessment and collection of taxes.

B. The Borough will supply such stenographic, clerical and field investigator workers as may be deemed necessary and desirable by the governing body. The Borough will not pay for such services except those made available at the Borough Hall.

C. The work of the Assessor is hereby declared to be public business and all files on public business shall be kept at the office of the Assessor in the Borough Hall.

D. That all transfer of property be cleared and referred by the Assessor to the Collector, so that the Tax Collector may make the necessary corrections to his records, at least once a week.

E. Immediately upon receipt of tax duplicate from the Monmouth County Board of Taxation, the Assessor shall forthwith extend on the duplicate the amount of tax contained in the manner indicated by statute.

§ 90-54 Deputy Tax Assessor; duties.

There is hereby established the office of Deputy Tax Assessor, who shall be appointed by the governing body and shall assist the Tax Assessor and shall act in the absence of the Tax Assessor in the performance of the duties of the Tax Assessor's office.

§ 90-55 Functions.

Under the supervision of the Tax Assessor, the office of Tax Assessor shall:

A. Perform all functions, powers and duties of a Municipal Assessor, as required by law.

B. Make assessments for local improvements and taxation purposes, and for said purposes exercise the powers and duties as provided by law.

C. Maintain adequate assessment records of each separate parcel of real property, exempt and nonexempt, in the Borough.

D. Maintain a current Tax Map of the Borough as a prescribed record and cause to be recorded thereon all changes of ownership or character of real property assessed, utilizing to assist in this function the services of other departments or officers of the Borough, such as the Borough Engineer.