[Derived from §§ 2-7.3 and 2-7.5 of the 1972
Ocean Codified Ordinances]
[Amended by Ord. No. 2002-28]
The Tax Collector shall be appointed and serve pursuant to § 5-11 of the Code of the Township of Ocean. The Township Committee may appoint a Deputy Tax Collector who shall serve for a term of one year. The duties of the Tax Collector and his/her deputy shall be as follows:
A.
Tax Collector. The Tax Collector shall possess all the powers and
duties established by law. The Tax Collector shall enter in suitable
books to be kept for that purpose the sums received by him/her each
day for taxes, with the names of the persons on whose account the
same have been paid; shall keep a record and account of the finances
of the Township; and shall, within 60 days after the end of the fiscal
year, or when otherwise required by the Township Committee, make and
furnish a report thereof, with a detailed and true statement of all
moneys received by him/her and disbursed therefrom and for what purposes,
from the commencement of his/her official year to the date of his/her
report, or for such period as the Township Committee may require,
and a list of delinquent taxpayers for the previous year. The Tax
Collector shall file the report, with two copies of the statement
and list of delinquents, with the Clerk within the time hereinabove
specified or when otherwise required by the Township Committee. The
Tax Collector shall, as necessary and as directed, arrange for sales
of real estate for delinquent taxes.
B.
Deputy Tax Collector. The Deputy Tax Collector, at such times as
may be directed by the Township Committee, shall act as receiver and
collector of taxes, keep the requisite records and perform all other
acts provided by law. The Deputy Township Collector shall act in the
place of the Township Tax Collector, shall have all the powers and
perform all the duties of the Township Tax Collector, during such
times and for such periods as the Township Tax Collector may be absent.
Tax and assessment searchers shall be appointed by the Township
Committee in the number determined by it. They shall furnish reports
and certificates relating to property taxes and assessments confirmed
and unconfirmed in accordance with law.
