The Division of Revenue Collection shall be headed by the Tax Collector who shall be appointed by the Mayor, for a term of four years from the first day of January next following such appointment, or until a successor shall be duly appointed and qualified.
The Tax Collector shall be qualified in accordance with the requirements of L. 1979, c. 384 (N.J.S.A. 40A:9-145.7). The Tax Collector shall be responsible for the collection of all taxes upon real and personal property in the municipality, including property taxes, water rents, assessments, charges or claims of the Borough. The Tax Collector shall also collect all fees and charges for permits, licenses, and applications payable to all boards and agencies of the Borough; issue all bills for taxes, water rents, assessments or charges of any kind or description in the proper conduct of the business of the Borough; and keep proper records of the same; and do and perform all of the functions and duties of a Tax Collector under general laws, regulations of the New Jersey Department of Community Affairs and ordinances of the Borough.
The Director of the Department of Finance and Revenue, subject to any appropriation set forth in the annual budget approved by the municipality, may appoint a Deputy Tax Collector, for a term not to exceed the term of the Director, who shall perform such duties, including but not limited to supervisory duties, as may be assigned by the Director or the Tax Collector.